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2022 (9) TMI 1302 - HC - CustomsSeeking grant of interim relief - classification of goods - HELD THAT:- A perusal of the extract of the order dated 24.08.2022 would show that the petitioner has been able to demonstrate, at least before the Customs Authority for Advance Rulings (CAAR), that the subject goods have been correctly classified under the Customs Tariff Heading (CTH) 84248990. It is not disputed by the counsel for the respondents, as noticed in the hearing held on 24.08.2022, that a review application was filed before CAAR, which was dismissed on 08.08.2022. Furthermore, the allegation that the petitioner had employed fraud or misrepresentation was rejected by CAAR. The steps taken by the concerned authority towards adjudication are fraught with legal flaws and/or impediments - till the next date of hearing, the operation of the show-cause notice dated 08.07.2022 shall remain stayed. List the matter on 28.10.2022.
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