2018 (3) TMI 1636

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..... Dated:- 22-3-2018
W.P.(MD)No.2140 of 2018 and W.M.P.(MD)Nos.2384 and 2385 of 2018 - -
Customs
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN For the Petitioner : Mr.A.K.Jayaraj For the Respondent : Mr.R.Aravindan ORDER Heard the learned counsel on either side. 2. By consent of both parties, the main Writ Petition itself is taken up for final disposal. 3. The petitioner is a registered .....

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..... al justice, this Court suo motu impleaded the Adjudicating Authority and directed him to pass orders. The writ was kept pending. 6. When the matter was taken up today, the learned Standing Counsel appearing for the respondents produced a copy of the order passed by the Adjudicating Authority rejecting the stand of the petitioner. This Court went through the order dated 21.03.2018 passed by the Ad .....

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..... ervice Tax Appellate Tribunal in the said case has been questioned by the Department by filing C.A.No.007278/2016, before the Hon'ble Supreme Court and that the issue is yet to reach a finality. Therefore, the goods covered under shipping bills of the petitioner were rightly classified under under customs tariff item CTH 26140010 under the provisions of Section 17(B) of the Customs Act, 1962. .....

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..... wn by the Tribunal. Since a binding decision has not been followed by the Adjudicating Authority in this case, this Court can interfere straight away without relegating the assesse to file an appeal. 9. In this view of the matter, the orders dated 21.03.2018 passed by the Adjudicating Authority shall stand quashed.   10. The learned counsel appearing for the petitioner on instructions offer .....

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