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2021 (2) TMI 368

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..... permitted, the petitioner herein will have to suffer irreparable loss and hardship - HELD THAT:- The goods imported against 20 bills of entry are Raw Cashew Kernel Pieces and order that the subject goods to be appropriately classified under CTH 0801 32 10 and charged to duties accordingly. Petition disposed off. - Writ Petition No. 9830 of 2020 - - - Dated:- 11-6-2020 - A.V. Sesha Sai and .....

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..... -2019. Eventually, the Deputy Commissioner, the first respondent herein, passed an Order-in-Original No. 05/2020-21, dated 27-5-2020. The said order reads as under : 13. In view of the above discussions and findings, I proceed to pass the following order : ORDER (i) I hold that the goods imported against 20 bills of entry enumerated in Table-1 supra are Raw Cashew Kernel Pieces and .....

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..... along with applicable interest under the provisions of Section 18 of the Customs Act, 1962. (iv) I order for enforcement of Bank Guarantees enumerated in Table-2 supra and the resultant amounts be adjusted towards differential duties due from the importers against the subject bills of entry. 14. The order is issued under the provisions of Customs Act, 1962, without prejudice to any other .....

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..... , leaving it open for the petitioner to prefer appeal under Section 128 of the Customs Act, 1962, within a period of two weeks from the date of receipt of a copy of this order, and if any such appeal is preferred, the same may be considered by the Principal Commissioner of Customs, Visakhapatnam and appropriate orders be passed in accordance with law as expeditiously as possible. For a period of t .....

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