Home Case Index All Cases Customs Customs + HC Customs - 2021 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (2) TMI 923 - PUNJAB AND HARYANA HIGH COURTSeizure of goods - Mis-classification of imported goods - import and trading of “Food Items” especially “Masalas” of different flavours - it was opined by the Officers of Customs that the goods were mis declared in terms of classification in so far as the same were mis classified under CTH 09109100, instead the same shall fall under Customs Tariff Heading 21039040 attracting IGST at the rate of 12% instead of 5%, thus leading to shortfall of Customs Duty - HELD THAT:- The petitioner has made a details representation dated 25.01.2021 (Annexure P-10) and reminder dated 01.02.2021 (Annexure P-11), but no action has been taken thereon till date. Notice of motion. This petition is disposed of by giving direction to respondent No.3-Additional Commissioner of Customs to look into the representation/ reminder dated 25.01.2021/01.02.2021 (Annexures P-10 and P-11) and after affording an opportunity of hearing to the petitioner, pass a speaking order thereon in accordance with law.
|