2019 (10) TMI 313

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..... nd the issue of correct classification can only be adjudicated in view of the pleas raised before the Appellate Authority under Section 107 of the Act. The present writ petition is disposed of as infructuous with liberty to the petitioner to file a statutory appeal against the aforesaid impugned order dated 3.5.2019 before the Appellate Authority. - CWP No. 12703 of 2019 - - - Dated:- 4-10-20 .....

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..... e subsequent order in original dated 3.5.2019 (Annexure P-10), whereby tax, fine and penalty was imposed on the petitioner-owner of the goods as well as the transporter. Hence this petition challenging the assessment order dated 3.5.2019 (Annexure P-10). This Court on 31.5.2019 passed the following order:- Proxy counsel for the respondents prays for .....

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..... 47, 504/-, i.e. equal to the aforesaid amount, is furnished within next five (05) days, in that eventuality, respondent No.2 shall release the goods within next two (02) days thereafter. The petitioner shall ensure the validity of the bank guarantee till the final adjudication of the writ petition. The tender shall be subject to final adjudication between the parties. List on .....

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