2018 (10) TMI 114

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s no reason to entertain the present writ petition for several reasons. The petitioner association has not filed list of its members but it appears that some of its members are facing proceedings pursuant to show cause notices issued to them - Whether the goods imported by a particular person were spices or coriander and chilly seeds would be primarily a factual dispute. This lis has to be decided .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on. It is stated that the petitioner association is registered under the Societies Registration Act and importers of vegetable seeds are its members. 2. The petitioners have primarily impugned General Alert Circular No.11/2013 dated 30th September, 2013 issued by office of the Commissioner of Customs, Tughlakabad and the decision dated 17th July, 2017 by the Director (Customs), Central Board .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... has to be decided and adjudicated on case to case basis. 5. The respondents obviously would be entitled to contend and rely upon the reasoning given in the communication dated 17th July, 2017 and the General Alert Circular No.11/2013. The importer would urge and content to the contrary. The Customs Excise and Service Tax Appellate Tribunal, as an appellate authority, would examine the entire is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X