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2022 (9) TMI 1303 - HC - CustomsClassification of imported goods - Seeking release the goods imported by the Petitioner - seeking issuance of detention certificate for waiver of demurrage and detention charges and properly execute the same - what should be the percentage of the differential duty? - HELD THAT:- The petitioner has classified the subject goods under the Chapter Heading 8424 [i.e., CTH 8424] - the classification has been affirmed by the Advance Ruling Authority (ARA). There is no dispute that the respondents/revenue had filed an application for review, which was dismissed by the ARA on 08.08.2022. Ordinarily, the goods should have been released, albeit, provisionally, only against a personal bond - List the matter on 10.03.2023.
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