9911796707
TMI Blog2017 (10) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs Act, 1962, (in short, "the Act") and against the principles of natural justice, being illegal, arbitrary, malafide and violative of Articles 14 and 19(1)(g) of the Constitution of India. 2. A few facts relevant for the decision of the controversy involved as narrated in petition may be noticed. The petitioner is a proprietorship firm of Sh. Harinderjit Singh. It is carrying on its business activities in Punjab. It is engaged in the import and trading of Heavy Melting Scrap falling under chapter heading 7204 of Custom Tariff Act, 1975. The said goods are freely importable as per Indian Tariff Code (ITC) HS. During the course of business, the petitioner purchased four consignments of Heavy Melting Scrap from M/s Sanex Internatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed to furnish Bond and Bank Guarantee for the purpose of release of the goods, which was deposited and the goods of the petitioner were released thereafter. Despite the fact that the goods imported by the petitioner were Heavy Melting Scrap, respondent No.2 chose not to adjudicate the matter for years. On 13.01.2016, a letter was issued to the petitioner to show cause as to why the description of the goods may not be changed for the purpose of finalisation of the assessment. The petitioner through its counsel vide letter dated 15.01.2016 objected to the stand of respondent No.2 and made interim reply, rebutting the stand of the respondent. In addition, the petitioner also requested that respondent may issue show cause notice before ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .01.2013, settled the issue of classification and importability under the Foreign Trade Policy holding that the goods were freely importable and classifiable in Traiff Heading 7302 of the Customs Tariff Act, 1975. Since in the present case, assessment made was provisional, the petitioner vide letter dated 13.01.2016, was put on notice regarding the classification of the impugned goods. Vide letter dated 15.01.2016, the petitioner raised the objection on the proposed classification by submitting its detailed representation which was duly considered and the impugned bills of entries were finalized by issuance of an order in original. On these premises, prayer for dismissal of the petition has been made. 4. We have heard learned counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... & Sunagro PTE., Singapore at Container Freight Station, Dhandari Kalan, Ludhiana, which were cleared provisionally. However, the assessment had been finalised against the petitioner, without affording an opportunity of personal hearing and issuance of show cause notice under Section 28 of the Act. The petitioner requested respondent No.2 to permit inspection of the original file, verification of invoices issued by it after sale of the goods and afford an opportunity of personal hearing before adjudication of the case. Respondent No.2 without adhering to the submissions made by the petitioner vide letter dated 15.02.2016 rejected the declaration made by it. No opportunity of hearing was given to the petitioner. 9. After perusing the avermen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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