TMI Blog2021 (3) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... the imported goods under section 110A of the Customs Act, 1962 on 03.03.2020 but to no avail - it is also found from the writ petition that for import of identical goods for the period from 09.03.2017 to 23.12.2017 and again for the period from 13.01.2018 to 14.06.2018 bills of entries of the petitioner were cleared by accepting identical classification declared by the petitioner. Though a dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eep Jetly, Senior Advocate a/w. Mr. J. B. Mishra for Respondent Nos. 1 to 4. P.C.: Heard Mr. Dharmadhikari, learned counsel for the petitioner and Mr. Jetly, learned senior counsel along with Mr. Mishra, learned counsel for Respondent Nos. 1 to 4. 2. Petitioner which is a private limited company is engaged in the business of trading in imported articles of gold i.e. images of different ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No.46/2011 dated 01.06.2011. 4. When this was appealled against by the petitioner, appellate authority noted that petitioner was not heard either before re-classification or before re-assessment; thus principles of natural justice were not followed. Consequently, by the order in appeal dated 09.10.2020 the order in original was set aside and the matter has been remanded back to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervention of the Commissioner, the imported goods were cleared on bond without insisting on any bank guarantee. 7. Without expressing any opinion at this stage, we are of the view that it would be in the interest of justice if a decision is taken by the proper officer for release of the imported goods of the petitioner for home consumption either on the basis of provisional assessment or under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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