2024 (10) TMI 65

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..... sentations, but no decision has been taken and the bills are being raised continuously, therefore, he had to file this petition - HELD THAT:- The issue with regard to classification of Aerosol Valve requires consideration at appropriate stage of adjudication, when an order is passed against the petitioner. This matter is left to be examined by the adjudicating authority at appropriate stage, in ca .....

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..... (b) award the cost of the writ petition to the Petitioner. (c) pass any such other/further orders which this Hon ble Court deem fit in favour of petitioner in the interest of justice, equity and good conscience; and 2. Learned counsel for the petitioner submits that the respondent department is quite uncertain with regard to the classification of the goods in respect of which the petitioner is inv .....

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..... petitioner. 5. We leave this matter to be examined by the adjudicating authority at appropriate stage, in case the petitioner disputes the correctness and validity of the demand of customs duty. 6. It will be open for the petitioner to challenge the order passed by the respondents before the appropriate forum provided under the law in the matter of challenge to adjudication. 7. Accordingly, the wr .....

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