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TMI Blog2019 (1) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice has been issued to the petitioner. In any event, the third respondent cannot insist for a no objection certificate from the fourth respondent. The third respondent, who functions under a different Statute governed by separate set of circulars and instructions issued by the Central Board of Excise and Customs, has to independently consider the request made by the petitioner vide their letter dated 17-3-2018 - the writ petition is disposed of by directing the third respondent to take an independent decision on the petitioner’s letter dated 17-3-2018 without insisting upon a no objection certificate from the fourth respondent - Writ Petition No. 11173 of 2018 and W.M.P. No. 13109 of 2018 - - - Dated:- 28-4-2018 - T.S. Sivagnanam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the authorization, the petitioner imported six equipment during June 2016. 3. The fourth respondent initiated investigation into the import of true beam radiotherapy system on the ground that the equipment were wrongly classified. The fourth respondent was of the view that the impugned goods ought to have been classified under Tariff Item 9022 14 90 instead of Tariff Item 9022 90 30 adopted by the petitioner. Therefore, summons were issued on various dates and the petitioner appeared to have co-operated with the investigation done by the fourth respondent. Further, the petitioner, vide letter dated 14-3-2018, addressed to the fourth respondent stating the nature of the imported goods and also stating that they had no mala fide intent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he fourth respondent comes to the conclusion that they have certain other evidence for not adopting the classification as 9022 30 90, a demand cannot be issued by the fourth respondent to the petitioner and at best, a show cause notice could have been issued. However, no such show cause notice has been issued to the petitioner. 6. The Learned Counsel for the petitioner refers to the circular issued by the Central Board of Excise and Customs dated 26-7-2004, which provides for corrective action. 7. In any event, the third respondent cannot insist for a no objection certificate from the fourth respondent. The third respondent, who functions under a different Statute governed by separate set of circulars and instructions issued by the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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