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2019 (6) TMI 974 - HC - CustomsJurisdiction - invocation of provisions of Section 18 of the Customs Act, 1962 - HELD THAT:- The impugned order is without jurisdiction when it proposes to invoke the provisions of Section 18 of the Customs Act, 1962 - reliance placed in the case of JAJU PETRO CHEMICAL PVT. LTD. & ANOTHER VERSUS THE COMMISSIONER OF CUSTOMS (PORT) & OTHERS [2017 (7) TMI 633 - CALCUTTA HIGH COURT]. The action of the authorities in reclassifying the same product after its writing dated December 16, 2015 and requiring the petitioners to revert to Serial No. 2202 10 10 is unacceptable. Notwithstanding the petitioners having a statutory alternative remedy by way of an appeal, the writ petition is maintainable, if the petitioners substantiate that, fundamental rights of the petitioners stand breached or that, the impugned order is without jurisdiction or was passed in breach of the principles of natural justice is non-speaking. The impugned order-in-original is without jurisdiction and is dismissed.
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