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2015 (10) TMI 2035 - HC - CustomsLevy of Safeguard duty – Import of Patented Premium VAM Top Threaded and Coupled Connection – Whether petition under Article 226 of the Constitution of India is maintainable and petitioner is entitled to the grant of any interim relief or not? - Petitioner contends that goods imported fall within excluded category of notification issued by Central Government dated 13th August, 2014 – Department was of the view that the goods would not fall under excluded category and would attract safeguard duty. Held That:- Issue involved is a pure question of law and does not involve any question of fact – Jurisdiction of Respondent authorities is under challenge, it cannot be said that petition under Article 226 is not maintainable; petition thus maintainable – Notification excludes Non-API and Patented Premium Joints/Premium Connections/Premium Threaded Pipes and Tubes; there cannot be non-API pipes of API grade - Respondents are directed to allow clearance of subject goods as and when imported subject to bank guarantee to the extent of 25% of duty that may be assessed; failing on which, will have to deposit full duty. CBEC directed to decide the representations dated 16th December, 2014, 12th February, 2015 and 13th March, 2015 filed by the petitioner on or before 23rd October, 2015 and a copy of such decision shall be placed before this court on or before the returnable date.
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