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TMI Blog2018 (9) TMI 1525X X X X Extracts X X X X X X X X Extracts X X X X ..... the show-cause notice to be issued. However, this will not restrain the respondents from accepting any payments made by the petitioner in discharge of the likely demand - Petition disposed off. - Writ Petition No. 9676 of 2018 - - - Dated:- 21-9-2018 - M.S. SANKLECHA RIYAZ I. CHAGLA, JJ. Mr. Mukul Rohatgi, Senior Counsel a/w Mr. Vikram Nankani, Senior Counsel a/w Mr. Prakash Shah, Dr. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to discharge duty on imports. 2. The undisputed facts are the petitioner has exported furnishing fabrics i.e. pillow cases, bed-sheets etc. and classified the same under Chapter 63 heading 63.07 of the Customs Tariff Act, 1975 (Tariff Act). This classification of goods entitled them to claim benefit of MEIS on imports made by virtue of Notification no.24 of 2015. Thereafter, during the post ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... propriately and justify that it is entitled to the classification claimed by it, as also to the benefit of Notification No.24 of 2015Cus. It is submitted that the impugned communication dated 20th July, 2018 calls upon the petitioner to pay the amount which is not a result of any adjudication proceedings but a mere ipsi dixit of the Officers of the Revenue. Besides, it threatens to adopt recovery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion order is passed on the show-cause notice to be issued. We accept the statement made on behalf of the respondents. In view of the statement by the respondent Revenue, no interference is called for at this stage. 5. It was also submitted by Mr.Rohatgi, learned Senior Counsel that the respondents are adopting pressure tactics to compel the petitioner to pay amounts even before issuing and ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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