V. Sankaran vs Commissioner Of Customs, Tuticorin on 11 February, 2008
In similar circumstances, while dealing with the matter relating to
the petitioner, this Court in W.P.(MD)No.2140 of 2018 dated 22.03.2018, has
observed that the Adjudicating Authority himself had mentioned that the case
of the petitioner is similar to that of V.V.Minerals v. Commissioner of
Customs, Tuticorin. The appeal filed by him against that case, is yet to
reach finality and there is no stay against the judgment of the Tribunal.
Further, the goods covered under shipping bills of the petitioner were
rightly classifiable under CH26140020 of CTH. The writ petition was allowed
in favour of the petitioner.