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2018 (10) TMI 1085

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..... has observed in Ext.P1 judgment that the authorities should subject the petitioner's Cargo to chemical analysis. But they have not done so - ex-parte order - principles of Natural Justice - Held that:- True, either party may have its own justification about the respective pleas. But the fact remains that the matter has been pending before the Tribunal. Any parallel adjudication by this Court may a .....

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..... For The Petitioner : ADV. SRI.LEEJOY MATHEW. V. For The Respondent : SC SRI. SREELAL WARRIER JUDGMENT The petitioner, a Company, manufactures Squalene 80%. Earlier, the Customs Authorities refused to clear the Cargo. Aggrieved, the petitioner filed W.P.(C) No.21778 of 2018. This Court set aside the Customs Department's ex-parte order and directed the Department to hear .....

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..... rari or any other appropriate writ, order or direction calling for the records leading to the issuance of Exhibit P3 Order passed by the 1st Respondent and quash the same as illegal. 4. Declare that the Petitioners Cargo need to be classified under ITC (HS) Code 29012990. 5. Grant such other reliefs as this Court deem fit and proper. 3. The petitioner's counsel however submits .....

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..... , it comes under HS Code 15042090. It ought to be, in fact, of organic origin if the petitioner has to sustain its plea. 6. True, either party may have its own justification about the respective pleas. But the fact remains that the matter has been pending before the Tribunal. Any parallel adjudication by this Court may affect the proceedings before the Tribunal. 7. The Tribunal-a competent o .....

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