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TMI Blog2017 (2) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... notice on behalf of the respondent. 2. With the consent of counsel for parties, the Writ Petition is taken up for final hearing and disposal. 3. The order-in-original is dated 18.10.2016. This is a second round of litigation initiated on behalf of the petitioner. 4. The petitioner had approached this Court against the show cause notice dated 07.08.2015 (in short SCN) by way of a Writ Petition n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported and covered by bill entry No.9883550, dated 14.07.2015, it is stated that sample confirms to standards. This report has been duly signed by the Assistant Director of Central Institute. Thus, there can be hardly any reason for the respondent Department to differ from the view taken by the Central Institute as they are an Expert Body and in effect, such test report would bind the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mported is a fertilizer. That apart, the petitioner has also produced the Certificate of Origin issued by the seller, which is from Singapore, certifying that the goods are of Turkish origin and this is also been certified by the Turkish company, by Certificate dated 09.05.2015. 4. In the light of the above, there will be a direction to the petitioner to submit all the facts by way of an explana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Adjudicating Authority has taken a view that the subject goods fall under Customs Tariff Heading 2840, in contrast to the petitioner's stand that they fall under Customs Tariff Heading 3102. 6. In my view, the issue raised in the Writ Petition is, thus, a mixed question of fact and law, notwithstanding the observation of this Court in order dated 21.06.2016. 7. Therefore, having regard to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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