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TMI Blog2025 (5) TMI 1291X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh: Mr. Piyush Beriwal, SSC with Mr. Nikhil Kumar Chaubey and Ms. Jyotsna Vyas, Advocates for R-1 and R-2. Ms. Anushree Narain, SSC with Mr. Ankit Kumar, Advocate. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petitions have been filed by the Petitioner-M/s. Westan Electrical Appliances under Article 226 of the Constitution of India, inter ali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5906418 01.10.2024 4. According to the Petitioner, the goods are liable to be charged to Customs Duty under Customs Tariff Heading (hereinafter, 'CTH') 85169000. However, the Customs Department has charged the goods under the above BoEs under CTH 85168000.The Petitioner has got the goods released after paying the Customs Duty under protest. However, the grievance of the Petitioner is that a spea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d fall under Tariff heading CTH 85168000 or Tariff Heading CTH 85169000. 7. In view of the fact that the Show Cause Notice with regard to the classification of identical goods has already been issued, this Court is of the opinion that the proceedings need not be multiplied. In respect of the earlier bills of entry, provisional release has already been undertaken. In respect of the above bills of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls of entry and pass one comprehensive order. 10. It is made clear that if the Petitioner does not file a reply to the SCN dated 15th January, 2025, within thirty days, the right to file the reply shall automatically stand closed without any further opportunity. 11. An opportunity of personal hearing shall also be given to the Petitioner. The hearing notice shall, apart from the usual course of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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