Petition for Special Leave to Appeal (C) No. 21302 of 2024

APU PACKAGING INDIA PVT. LTD. v. COMMISSIONER OF CUSTOMS (PREVENTIVE), JODHPUR

Date Issued: 20 September 2024
Source: 2024 (390) E.L.T. 627 (S.C.)
Views: 10

Summary

Aerosol Valve - Mechanical appliance - Tariff Heading 8481 - Classification - Aerosol Valve was imported - Goods were classified under Heading 8481 by Department after due investigation - However, Department later on classified Aerosol Valve under Heading 8424 of Customs Tariff, on basis of some new investigation carried out - High Court had held that issue with regard to classification of Aerosol Valve requires consideration before appropriate forum, when order was passed against importer - High Court held that petitioner should challenge order passed by respondents before appropriate forum - Representations were submitted to Department authorities by importer but no decision was taken by Department - On SLP, HELD : Petitioner-importer was given liberty to submit reminder representation to Customs Authorities - On such a reminder representation being made by petitioner, same should considered by concerned authorities - Section 2 of Customs Tariff Act, 1975 - Article 136 of Constitution of India. [para 2] Petition disposed of in favour of assessee APU Packaging India Pvt. Ltd. v. Commissioner — 2024 (390) E.L.T. 651 (Raj.) = (2024) 22 Centax 564 (Raj.) — Disposed of