TaxTMI 
TaxTMI 
2019 (2) TMI 1575
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....ease goods imported under Bill of Entry bearing No.9527476 509 containing raw materials and sub parts for the manufacture of mobile phones. 2. Heard Mr.A.K.Jayaraj, learned counsel for the petitioner and Mr.K.S.Ramasamy, learned Central Government Standing Counsel for the respondents. 3. A detailed counter dated 19.02.2019 has been filed on behalf of the respondents. 4. The petitioner has imported a consignment of main PCBA Module F250Y, Keypad, Front Camera, Back Camera and other allied goods from China. The consignment was valued at a sum of USD 2,75,805.28. A Bill of Entry was filed and clearance of the consignment was sought for Home Consumption. The petitioner had sought exemption of basic customs duty of 10% taking benefit of Notif....
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.... @ 0%, SWS @ 10% and IGST @ 18%. However, it is noticed that the subject goods was wrongly classified under CTH 85177090 and is correctly classifiable under CTH 85177010 along with BCD @ 10%. As per Sl.No.6A of the Notification no.57/2017 states that the goods mentioned below: (a) Inputs or parts for use in the manufacture of Printed Circuit Board Assembly (PCBA) of cellular Mobile Phones (b) Inputs or sub-parts for use in the manufacture of parts mentioned (a) above were exempted from payment of Basic Customs Duty. However, CBIC vide its Notification number 37/2018-Customs dated 02.04.2018 has amended notification No.57/2017-Customs dated 30.06.2017 so as to withdraw exemption from BCD on Printed Circuit Board Assembly (PCBA), Came....
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....urage and costs on this account. 8. Learned counsel for the respondent cites a decision of this Court in the case of Commissioner of Customs (Sea Port Import), Chennai Vs. Unistar World Trade [2009 (235) E.L.T. 770 (Mad.)] stating that the Writ Petition is itself not maintainable, since there has been no request made for release of the goods and no rejection of the same. The counter also avers that no request has been made for the release of the goods. Both the case law cited as well as the allegation as aforesaid are not applicable/incorrect in the light of the specific request made by the petitioner on 28.01.2018, as noted by me in paragraph 6 of this order. 9. The Act provides for a procedure to be followed for provisional release of ....