9911796707
TMI Blog2024 (7) TMI 1367X X X X Extracts X X X X X X X X Extracts X X X X ..... filed this writ petition seeking to quash the final assessment orders dated 24.04.2024 and 18.05.2024 passed by opposite party no. 1-Assistant Commissioner, Gopalpur Customs Division, Ganjam under Annexures-1 & 2 respectively and further to issue direction to the opposite parties not to give effect to or take any step whatsoever pursuant to aforesaid impugned final assessment orders. 4. Mr. A.K. Parija, learned Senior Counsel along with Mr. A. Taten, learned counsel appearing for the petitioner vehemently contended that the final assessment orders dated 24.04.2024 and 18.05.2024 passed by opposite party no. 1-Assistant Commissioner, Gopalpur Customs Division, Ganjam under Annexures-1 & 2 cannot be sustained in the eye of law on two counts, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Parwanoo, (2009) 7 SCC 69; Orient Paper Mills v. Union of India, 1970 (3) SCC 76; Joint Action Committee of Airline Pilots Association v. Director General of Civil Aviation, (2011) 5 SCC 435; Cyril Lasrado (Dead) by LRs & Anr. v. Juliana Maria Lasrado & Ors., (2004) 7 SCC 431, M/s. Abhiram Caretaking and Expert Services v. Bharat Sanchar Nigam Limited, 2017 SCC OnLine Ori 763 and Oryx Fisheries Pvt. Ltd. v. Union of India, (2010) 13 SCC 427. 5. Mr. T.K. Satapathy, learned Senior Standing Counsel appearing for the opposite parties vehemently contended that the final assessment orders are appealable and instead of availing the same, the petitioner has approached this Court directly by filing this writ petition, which is not maintainable. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xport- Docks Section) in the presence of representative of CHA/Exporter vide Test Memo No.-23/2023-24 dated 05.06.2023. The subject Shipping Bill was classified under Tariff item No.26011122 of the Second Schedule to the Customs Tariff Act, 1975 and was assessed to 'NIL' duty, based on the Pre-shipment Analysis Report dated 01.06.2023. The Fe content was certified to be 56.85% by the M/s SGS India Pvt. Ltd. i.e. below 58%, which attracts NIL rate of duty in terms of Sl. No. 20A of the Notification No. 27/2011-Cus dated 01.03.2011, as amended. 2.3. Test Report received from CRCL, Visakhapatnam vide Lab No. VCL/EXP/2263 dated 17.07.2023 against the Test Memo No.23/2023-24 dated 05.06.2023 indicated the Fe content 57.4% and Moisture ..... X X X X Extracts X X X X X X X X Extracts X X X X
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