TMI Blog2019 (9) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... Classification of imported goods - pepper - case of the petitioner is that as per the four Bills of Entry, the importer has classified natural pepper under Tariff item 33021010 in two Bills of Entry and Tariff item 33021090 in the other two Bills of Entry - HELD THAT:- Since the respondent had not given the reasoning as to why these tariff items will not be applicable to the description of their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remanded back to the respondent herein, for reconsideration, after giving due opportunity of personal hearing to the petitioner - petition allowed by way of remand. - W.P.No.8543 of 2014 And M.P.No.1 of 2014 - - - Dated:- 30-7-2019 - THE HONOURABLE MR. JUSTICE M.S. RAMESH For Petitioner: Mr. Joseph Prabakar For Respondent: Mr. A.P. Srinivas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be set aside on that ground. 1. I have given careful consideration to the submissions made by the respective counsel. 2. 4. The case of the petitioner is that as per the four Bills of Entry, the importer has classified natural pepper under Tariff item 33021010 in two Bills of Entry and Tariff item 33021090 in the other two Bills of Entry. Since the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reft of reasoning and therefore, requires reconsideration. 7. Insofar as the delay in disposing of the proceedings are concerned, the Circular issued by the respondent in Circular No.732/48/2003-CX., dated 05.08.2003 specifies that cases where personal hearing has been concluded, the decision requires to be communicated at the most within one month therefrom. In the instant case, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... personal hearing. 9. With the above observations, the Writ Petition stands disposed of. Consequently, the connected miscellaneous petition is closed. No costs. 10. At this juncture, it is brought to the notice of this Court that in pursuance to the impugned order dated 24.03.2014 made in this writ petition, the petitioner had deposited 25% of the demand claimed. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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