9911796707
TMI Blog2023 (11) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... 02. The Petitioner has replied to the said show cause notice, but till today the Respondents have not adjudicated and pass any order. The Petitioner is a regular importer of the said goods and not a fly by night operator. The goods are in the bottles of 500 ml and confirm to the marking requirement as per the chapter 98 of the Customs Tariff Act. The Respondents would not be justified in not permitting provisional release of goods by contending that the goods under consideration are used in vaccine and sanitizer etc. The classification has to be seen at the time of import by the Petitioner and not the use to which it is put by the buyers of the goods from the Petitioner. There is no condition in the Customs Tariff under chapter 98 which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a statement was recorded of the partner of the Petitioner in the year 2021. On 8th April 2022, the Respondents cleared Ethanol Alcohol under Bill of Entry no. 8191536 by assessing under CTH 98.02. On 20th July 2022, issued a show cause notice on the classification issue which was duly replied by the Petitioner vide letter dated 23rd January 2023 and is pending till today, since no order is passed by the Respondents. 4. Thereafter on 30th August 2023, the Petitioner imported a consignment of Ethanol Alcohol and sought clearance by filing the bill of entry no. 7594166 which is the subject matter of the present proceedings. The said goods in question are in bottles of 500 ml and carries marking indicating the same to mean to be used solely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the same, the Respondents on 18th October 2023 served a seizure memo dated 6th October 2023 and as per tracking record, the said seizure memo was posted on 17th October 2023 which is the date, when the present matter was listed for the first time. The Petitioner alleged that the seizure memo is back dated. The Petitioner stated that the said goods have been correctly classified 98.02 since it is a chemical used in laboratory and is packed in 500 ml bottles with correct marking on it. The Petitioner therefore, prayed for provisional release of the goods under Section 110 of the Customs Act, 1962. 7. On the other hand, the Respondents have taken us through the reply affidavit and contended that the correct classification should be 22.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... importing these goods for last many decades and the classification under 98.02 has been accepted by the Respondents. Except the bill of entries which are the subject matter of show cause notice dated 28th July 2022 all the imports are cleared under CTH 98.02. The Petitioner has replied to the said show cause notice, but till today the Respondents have not adjudicated and pass any order. The Petitioner is a regular importer of the said goods and not a fly by night operator. The goods are in the bottles of 500 ml and confirm to the marking requirement as per the chapter 98 of the Customs Tariff Act. The Respondents would not be justified in not permitting provisional release of goods by contending that the goods under consideration are used i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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