TMI Blog2017 (2) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... admittedly available to it. The petitioner is, thus, given liberty to withdraw the Writ Petition with leave to approach the first appellate authority, i.e., Commissioner of Customs (Appeals) - petition not maintainable - petition dismissed. - Writ Petition No. 43796 of 2016 & WMP No. 37608 of 2016 - - - Dated:- 21-12-2016 - Rajiv Shakdher, J. For the Petitioner : Mr. S. Krishnanandh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ennai Port and the Officials of the respondent Department drew samples and sent the same to the Central Fertilizer Quality Control and Training Institute, Faridabad, Haryana for testing and submission of report. The samples so drawn were analyzed by the Central Institute and separate test reports have been furnished for each of the samples in respect of the 5 bills of entry. By way of illustration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iculture and Rural Development, Government of India. 3. Therefore, in my view the report would bind the Department, so far as coming to a conclusion as regards the classification of goods. That apart, the petitioner has pointed out from the Fertiliser (Control) Order, and in particularly, the Schedule No.1 (f-micro nutrients) that the goods covered in the bills of entry in finds place in entr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e with law, within a period of three weeks from the date on which, the reply is submitted by the petitioner along with a copy of this order..... 5. Accordingly, the matter was revisited by the adjudicating authority. The petitioner was, admittedly, given an opportunity to file relevant materials. The petitioner was also accorded personal hearing in the matter. It is, thereafter, that the adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Customs (Appeals). 7.1. Needless to say, if any appeal is filed by the petitioner, the appellate authority, i.e., Commissioner of Customs (Appeals) will bear in mind the observations recorded by this Court in the order dated 21.06.2016, passed in W.P.No.27750 of 2015. 8. The Writ Petition is, accordingly, disposed of in terms of the aforesaid directions. Consequently, the conne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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