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2009 (12) TMI 609 - HC - CustomsDemand - Vatted Malt and Grain Spirit Compound - after provisional assessment, the Department contended that the goods imported by the petitioners should be classified under residuary item 2208.90 and since the petitioners did not have the licence required for import of goods falling under the aforesaid tariff item, the said goods became liable to confiscation - Even assuming that there has been no violation of natural justice, no show-cause notice could be issued, since admittedly, there were doubts regarding classification of the said goods - The argument that by the impugned show cause notice, the petitioners were only given an opportunity to make their submissions before final assessment, cannot be accepted, since the petitioners have also been directed to show cause why the goods should not be held confiscable and why penalty should not be imposed - The writ application is disposed of
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