TMI Blog2018 (5) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... iate proceeding for adjudication and after hearing the same. Till date there is no adjudication proceedings initiated in the present case. Hence, Mandamus cannot be issued against the respondents because, the respondents have the power to adjudicate the matter. Petition dismissed. - W.P.Nos.2642 and 2643 of 2006 W.P.M.P.Nos.2751 to 2754 of 2006 and W.V.M.P.Nos.198, 199 and 253 of 2007 - - - Dated:- 16-4-2018 - M. Dhandapani, J. For the Petitioner : Mr.S.S.Radhakrishnan For the Respondents : Mr.T.Pramodkumar Chopda Standing Counsel ORDER The petitioner has filed these writ petitions seeking issuance of Writ of Mandamus directing the first respondent to delete the Tariff Entry No.902780 from the Notification No.24 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the imported goods falling under customs tariff sub-heading 902780 is found mentioned in the customs Notification No.24/2005-Cus. dated 01.03.2005 and that the levy as per the customs Notification would be applicable irrespective of the tariff rate which is free. The said Notification No.19/2005 and Notification No.24/2005-Cus. are issued by the first respondent on the same date i.e., 01.03.2005. 5.The petitioner further states that the Notification No.19/2005-Cus imposes additional duty of customs at 4% on all goods specified under Notification No.24/2005-Cus. dated 01.03.2005 and several other Notifications. The goods imported by the petitioner is covered under exemption Notification No.24/2005-Cus. dated 01.03.2005 issued by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l other Notifications. The petitioner is connecting the levy of 4% additional duty Notification No.19/2005 stating that the said goods are eligible for duty free clearance under the customs tariff itself. 9.The learned Standing Counsel appearing for the respondents would further submit that Notification No.19/2005-Cus dated 01.03.2005 makes the position clear that as per the details furnished in the table annexed to it, additional customs duty becomes payable even in the list of goods specified inter alia in the Notification No.24/2005 dated 01.03.2005 pursuant to which, the basic customs duty on the goods had been imported. This clearly establishes that notwithstanding the exemption of basic custom duty, the additional customs duty levi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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