DHRUVDESH METASTEEL PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) HEARD Sri. Pramod S. Katavi, learned counsel appearing for the petitioner.

(2.) SHOW cause notice dated 14.08.2013 issued to the petitioner by 2nd respondent calling upon petitioner to show cause for Evasion of Customs duty by wrongly classifying coal imported as 'Steam Coal' under CTH 2701 1920 though it was required to be classified as 'Bituminous Coal' under CTH 2701 1200 and as to why differential customs duty of Rs. 47,14,640/ - with interest and penalty should not be recovered has been questioned in this writ petition.

(3.) AT the outset, it requires to be noticed that document sought for by the petitioner under the representation dated 25.09.2013 Annexure -H which is referred to in the show cause notice at paragraph 6.4 relates to a investigation conducted by the Directorate of Revenue Intelligence, Ahmedabad Zonal Unit in similar cases who had requested and obtained clarifications from the Joint Director, Customs laboratory, Jawaharlal Nehru Custom House, Navasheva, Raigarh about the applicability of the formula referred to in the said report is undisputedly available in the website of "U.S. Department of Energy, Energy Information, Administration" and said Formula has been applied to the petitioners case to deny the petitioner to exemption sought for.