Delhi High Court - Orders
M/S Great Nuts Impex Pvt Ltd vs Commissioner Of Customs Delhi & Ors on 8 April, 2022
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~19
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ CUSAA 17/2022 & CM APPL. 17489/2022
M/S GREAT NUTS IMPEX PVT LTD ......Appellant
Through: Mr S Sunil, Advocate.
versus
COMMISSIONER OF CUSTOMS DELHI & ORS.......Respondents
Through: Mr Satish Kumar, Sr. Standing
Counsel for R- 1 to 5.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MS. JUSTICE POONAM A. BAMBA
ORDER
% 08.04.2022 [Physical court hearing/ hybrid hearing (as per request)] CUSAA 17/2022
1. This is an appeal preferred under Section 28KA of the Customs Act, 1962 (in short 'the Act'), against the order of the Advance Ruling Authority dated 20/21.05.2021.
2. The issue at hand, concerns the classification of betel nuts.
3. According to Mr S Sunil, who appears on behalf of the appellant, the betel nuts processed by them should fall under Chapter 21 of the Customs Tariff Act, 1975, whereas, according to Mr Satish Kumar, who appears on behalf of the respondent/revenue, the product produced by the appellant fall under the heading 080280 i.e., areca nuts.
4. Mr Kumar says that a similar issue is being considered in CUSAA 35/2021, titled M/s Perfect Trading Company vs. Union of India and Ors.
5. Issue notice.
CUSAA 17/2022 page 1 of 2 Signature Not Verified Digitally Signed By:PREM MOHAN CHOUDHARY Signing Date:13.04.2022 16:35:22 5.1 Mr Satish Kumar accepts notice on behalf of the respondents/revenue.
6. The reply will be filed, within four weeks from today. 6.1. Rejoinder thereto, if any, will be filed before the next date of hearing.
7. List the matter on 13.07.2022.
CM APPL. 17489/2022[Application filed on behalf of the petitioner seeking interim relief]
8. Mr Sunil says that he does not wish to press the above-captioned application.
9. The above-captioned application is, accordingly, closed.
RAJIV SHAKDHER, J POONAM A. BAMBA, J APRIL 8, 2022/g.joshi Click here to check corrigendum, if any CUSAA 17/2022 page 2 of 2 Signature Not Verified Digitally Signed By:PREM MOHAN CHOUDHARY Signing Date:13.04.2022 16:35:22