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2020 (6) TMI 147 - HC - CustomsClassification of imported goods - yeast extract, Egyptian Basil, Soy Sauce Powder etc. - Whether the customs authorities are empowered to differ the classification as sought by the petitioner for the purpose of charging of the higher duty? HELD THAT:- On a plain and simple reading of the prayer as well as the prayer for stay of the presence/summoning of the Managing Director by the officers of the DRI cannot be conjoined in one writ petition. Even otherwise, the provisions of Section 108 only deals with recording of the statements, nothing beyond. Any apprehension can be invoked when the entire action initiated in law except that DRI officers of New Delhi do not have the territorial jurisdiction. Section 110(A) leaves no manner of doubt that the petitioner is not prepared to move an application for provisional release of the goods being perishable in nature. However the writ petition do not disclose any such request so far. Mr.Warrier and Mr. Manu at this stage submits that, the customs authorities would not have any objection in considering the prayer of the petitioner in case such application is made in accordance with law - the alleged cause of action based only on the apprehension not supported by any documents to make out the case warranting interference under Article 226 of the Constitution of India. Petition dismissed.
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