Pall India Private Limited Vs Union of India & Ors. (Bombay High Court)
The petitioner is an importer. It imported, at Mumbai Customs, centrifuges as an apparatus to be used for machinery. It claimed classification under chapter heading 8421. The Revenue contended that it would merit classification under chapter heading 3926 as “other articles of plastic”. The petitioner contended that specific heading would prevail over general. A speaking order came to be passed holding that classification under 8421 is correct. The petitioner imported another consignment at Nhava Sheva port. The same dispute was raised. The petitioner informed stating that the said classification has been accepted by the department. However, ignoring the same, show cause notice came to be issued. The same was challenged in the writ petition. In the mean time, ex-parte order came to be passed. The same was also impugned in the writ petition.
The Hon’ble Bombay High Court has set aside the impugned order and allowed the writ petition.
It held:
(i) prima facie, there is merit in the contention of the petitioner that the imported goods would merit classification under chapter heading 8421;
(ii) the statement of the authorised representative was recorded and order passed by Mumbai customs was brought to the notice of the department; yet there is no discussion in the show cause notice or the impugned order;
(iii) the petitioner ought to have replied to the show cause notice and mere filing a copy of the writ petition is not enough;
(iv) accordingly, impugned order was set aside and the matter was remitted for de-novo consideration.
The matter was argued by Ld. Counsel Bharat Raichandani along with Jasmine Dixit
