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2021 (2) TMI 368 - HC - CustomsMaintainability of petition - availability of alternative remedy as provided under Section 128 of the Customs Act, 1962 - petition filed without waiting for the appeal period, the respondents are attempting to invoke Bank Guarantee and if it is permitted, the petitioner herein will have to suffer irreparable loss and hardship - HELD THAT:- The goods imported against 20 bills of entry are Raw Cashew Kernel Pieces and order that the subject goods to be appropriately classified under CTH 0801 32 10 and charged to duties accordingly. Petition disposed off.
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