TMI Blog2019 (5) TMI 1296X X X X Extracts X X X X X X X X Extracts X X X X ..... ous inaction of the respondent in dealing with Exts.P5 and P11 bills of entries submitted by the importers/petitioners - HELD THAT:- Though some attempt has been made to convince this Court with the respective versions of the parties, this Court is not persuaded to examine these submissions, however is of the view that the respondent could be directed to complete classification of goods covered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deciding on the doubts the respondent is entertaining, as illegal amounts to not exercising the jurisdiction conferred on the authorities under the Customs Act,1962. To elaborate the grievance of the petitioner, it is noted that the goods now imported through Exts.P5 and P11 are not imported for the first time; but the goods of same specification and description have been imported by the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is by no measure the circumstance to follow, while dealing with the goods imported and presented by way of bills of entries through Exts.P5 and P11. According to him, the gazette was published on 13.08.2018. The effective date of implementation of various details are spelt out by the said notification and the petitioner is expected to comply with all requirements of the notification. He contends ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith Exts.P5 and P11 bills of entries submitted by the importers/petitioners. Though some attempt has been made to convince this Court with the respective versions of the parties, this Court is not persuaded to examine these submissions, however is of the view that the respondent could be directed to complete classification of goods covered by Exts.P5 and P11, within three months from today. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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