9911796707
TMI Blog2024 (10) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner had indeed accepted the classification of the imported item under the Customs Tariff Heading (CTH) 3925 2000. The data that is available in the Check List dated 17.04.2021 indicates that the petitioner has taken a categorical stand that the imported item was UPVC profiles, merits classification under the Customs Tariff Heading (CTH) 3916 2019. That apart, it is noticed that import by the petitioner from the Gujarat Pipavav Port Limited has been now assessed under the Customs Tariff Heading (CTH) 3916 2019 attracting 10% customs duty. There shall be a positive direction to the respondent to pass a fresh order on merits in accordance with Regulation 6(3) of the Customs (Finalization of Provisional Assessment) Regulations, 2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the time of import clearly stated that the imported item was UPVC profiles which merits classification classifiable under Customs Tariff Heading (CTH) 3916 2019. 5. It is submitted that in respect of the identical import by the petitioner vide Bill of Entry No.6397190 dated 23.11.2021, a speaking order was passed by the respondent counter part from Gujarat namely the Deputy Commissioner of Customs, Customs House, Gujarat Pipavav Port Limited, Pipavav, Gujarat, wherein classification adopted by the petitioner has been accepted vide Assessment Order dated 26.12.2022 bearing Ref.F.No.VIII/06-18/39/20- 21/1367 vide Order-in-Original No.06/DC/KKK/GPPL/2022-23. 6. The learned counsel for the petitioner therefore submits that Customs Act, 1962 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the petitioner had accepted to the same and therefore it is not open for the petitioner to rely on regulation 6(3) of the Customs (Finalization of Provisional Assessment) Regulations, 2018 issued for the purpose of finalization of the Bills of Entry which were originally provisionally assessed under Section 18 of the Customs Act, 1962. 9. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent. 10. There are no documents forthcoming from the respondent to indicate that the petitioner had indeed accepted the classification of the imported item under the Customs Tariff Heading (CTH) 3925 2000. The data that is available in the Check List dated 17.04.2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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