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2015 (9) TMI 1071 - DELHI HIGH COURTClassification of Goods – Re-assessment Order – Petitioner claims that goods imported were classified as ‘quilt covers’ whereas Department had taken position that they were in nature of ‘polyester fabric’ – Held that:- respondents do not disagree that if goods were classifiable as polyester fabric they would have to pass re-assessment order under Section 17(5) of Customs Act, 1962 –Therefore respondent-1 directed to pass re-assessment order in terms of Customs Act, 1962 –Petition disposed of – Decided in favour of Petitioner.
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