9911796707
TMI Blog2022 (10) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... ents are directed to pass appropriate orders assessing and classifying the goods, based on the report of the Custom House Laboratory, Custom House, Tuticorin, within a period of 10 days from the date of receipt of a copy of this order. In case, the imports made by the petitioner and the imports referred to in the communication of the Chief Commissioner of Customs, Tiruchirappalli, dated 10-5-2021 as communicated by the 3rd respondent are the same, the respondents shall consider the same and pass appropriate orders and ensure that there is no discrimination between the two classes of imports and maintain the uniformity - writ petition is disposed off. - W.P.(MD) No. 10087 of 2021 and W.M.P.(MD) No. 7805 of 2021 - - - Dated:- 8-2-2022 - C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing Officers cannot take a divergent view regarding the classification of same product and there is absolutely no justification in not completing the assessment of the subject Bill of Entry. It is submitted that as per the communication dated 24-5-2021, the 2nd respondent has requested clearance of the pending cargoes at the earliest, taking note of the instructions of the Chief Commissioner of Customs, Tiruchirappalli dated 10-5-2021. The Learned Counsel for the petitioner submits that the petitioner may be allowed to furnish bank guarantee and the assessment may be completed provisionally to clear the imported consignment. 5. Opposing the prayer, the Learned Senior Standing Counsel for the respondent submits that the imported consig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Learned Counsel for the petitioner and the Learned Senior Standing Counsel for the respondents. 9. The import was made as early as in the month of January, 2021. The Bill of Entry for clearance was filed belatedly on 24-3-2021. Though almost a year has lapsed, till date no decision has been taken as to whether the imported goods have to be classified under CTH 2106 90 30 or under CTH 0802 80 20. The goods are natural products and are prone to natural decay due to efflux of time. 10. Considering the above, I direct the respondents to pass appropriate orders assessing and classifying the goods, based on the report of the Custom House Laboratory, Custom House, Tuticorin, within a period of 10 days from the date of receipt of a copy of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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