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2020 (7) TMI 727 - HC - CustomsValidity of assessment order - demand of differential duty - classification of imported goods - fruit juice based drink - appealable order or not - HELD THAT:- As it appears that the order impugned is an appealable one, involves adjudication of factual matters and concerns revenue of the government, it would be appropriate to direct the petitioner to prefer appeal before the appellate authority in accordance with law. In the event the petitioner deposits the Bank Guarantee in terms of the order dated 17th June, 2020, the respondent authority shall release the goods of the petitioner, without prejudice to the rights and contentions of the parties in the appeal within three working days from the date of furnishing the Bank Guarantee - petitioner also raises a claim for damages on account of the illegal act on the part of the respondents. The prayer of the petitioner for damages shall be left open to be decided by the appropriate court, as and when the petitioner prefers application in connection with the same. Petition disposed off.
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