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2018 (5) TMI 571 - HC - CustomsWrit of Mandamus - deletion of Tariff Entry No. 902780 from the N/N. 24/2005-Cus. dated 01.03.2005 - detention of goods on the ground of non-payment of additional duty imposed in the above said Notification - no adjudication taken place - Held that: - The prayer sought for by the petitioner cannot be granted for the reason that after detention of goods by the customs department, if the petitioner disputes the imposition of additional duty on the imported goods, the imposition of additional duty on the imported goods is sustainable or not can be decided on after the customs department initiate appropriate proceeding for adjudication and after hearing the same. Till date there is no adjudication proceedings initiated in the present case. Hence, Mandamus cannot be issued against the respondents because, the respondents have the power to adjudicate the matter. Petition dismissed.
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