2019 (5) TMI 1296

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..... OF EXCISE & CUSTOMS JUDGMENT Heard Mr P.A. Augustian, the learned counsel appearing for the petitioner and Sri. B. Rajesh, the learned standing counsel for respondent. 2. The petitioner challenges the inaction of the respondent in dealing with or as deciding on the goods imported through in Exts.P5 and P11 bills of entries and continuing to retain the goods at the port, without deciding o .....

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..... the imported goods are not released or subjected to payment of duty etc. The petitioner, therefore, prays for suitable directions to the respondent to complete the first step of classification of goods imported through Exts.P5 and P11, to communicate the decision to the petitioner within 10 days from today. 3. Respondent contends that the earlier import by the petitioner is by no measure the ci .....

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..... the petitioner stands if classification is completed by affording opportunity of hearing to the petitioner. The petitioner, if he is finally aggrieved by such classification, can work out remedies available in law against the decision of respondent. 5. The sum and substance of the grievance is continuous inaction of the respondent in dealing with Exts.P5 and P11 bills of entries submitted by th .....

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