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2016 (12) TMI 830 - DELHI HIGH COURTCorrectness of circular - General Alert Circular No. 11 of 2013 (dated 30.09.2013) which was in turn based on Circular No. 21/2013-C1 dated 06.09.2013 - It is stated that the impugned circulars were preceded by a long standing classification of all varieties of seeds as “vegetable seeds” and spices having regard to their use. With the impugned General Alert Circulars, the CBEC had to depart from the earlier thinking which was reflected in the previous clarification dated 08.01.2002 by the Board itself to all customs authorities with regard to the proper classification of various kinds of seeds covered under Heading 09.04 of the Customs Tariff as opposed to Chapter 12 - inaction of the respondent in particular of the CBEC is leading to the considerable margin to the members of the association who have faced frequent harassment by way of furnishing bonds and in sometimes depositing differential duties on account of possible higher classification and consequently higher customs duty. Held that: - the respondent CBEC is hereby directed to consider the representations dated 18.10.2013 and 31.07.2014 which are part of the record of this case and also give hearing to the representative of the petitioner’s association after advance notice on the basis of submissions made and on the basis of the material furnished - petition disposed off.
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