TMI Blog2014 (11) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... ken after the Commissioner, Customs and Central Excise passes an order on the applications submitted by the petitioners. - Matter remanded back. - Writ Tax No. - 592 of 2014 - - - Dated:- 25-9-2014 - Hon'ble Dilip Gupta And Hon'ble Mahesh Chandra Tripathi,JJ. For the Petitioner : Nishant Mishra,S. D. Singh For the Respondent :- A.S.G.I.,Amit Mahajan ORDER The petitioners are aggrieved by the communication sent by the Deputy Commissioner, Customs, ICD Loni, Ghaziabad1 by which the petitioners have been directed to get the provisional assessment finalized as per the CRCL report and pay the differential duty with interest within three days of the receipt of the letter failing which action may be taken against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 542 of 2014 respectively. These writ petitions were disposed of by a Division Bench of this Court on 8 September 2014 with following directions:- Heard Shri S.D. Singh, Senior Advocate assisted by Shri Nishant Mishra, Advocate on behalf of the petitioners and Shri Ajitabh Kumar Chaubey, Advocate on behalf of Union of India. We are of the opinion that prayer 'B', as made in the present writ petition, be granted at this stage of the proceedings. By means of prayer 'B' petitioner has asked for his application enclosed as Annexure Nos. 7 and 10 to the writ petition for testing of the samples of Calcite Powder be got done through any any laboratory other than respondent no.5 i.e. Central Revenue Control Laboratory, Ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lications but without waiting for any action on the applications, the Deputy Commissioner, Customs ICD, Loni Ghaziabad has proceeded to issue notices to the petitioners for finalization of the provisional assessment otherwise action would be taken against them under the Customs Act, 1962. It is the contention of Sri S.D. Singh, learned Senior Counsel for the petitioners that the departmental clarifications have been issued regarding the testing of imported and exported goods in various laboratories and in this connection he has placed reliance upon the Circular dated 5 January 2015, of which the relevant portion is as follows:- 3. However, withdrawal of Public Notice No. 30/96, dated 9.2.1996 would not imply that testing cannot be do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed been but that was not done. It is also the submission that even otherwise CRCL is not equipped to carry out any test for determining whether the imported product is calcite powder or not and the report of the CRCL also mentions that test No. 9 is not related with the testing and test No. 10 mentions that no test is recommended in the Indian Standard. At the present stage, we are not inclined to examine whether the product is 'calcite powder' or 'precipitated calcium carbonate'. As noticed above, the Division Bench of this Court by judgment and order dated 8 September 2014 had directed the Commissioner, Customs and Central Excise to decide the applications filed by the petitioners so as to determine whether it was nece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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