DISH TV INDIA LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Proceedings of the matter have been conducted through video conferencing.

(2.) This writ petition has been preferred with the following prayers:

(3.) Having heard the learned counsel for both sides and looking to the facts and circumstances of the case, it appears that the petitioner is an importer of satellite/viewing cards and others parts of set up boxes. A show cause notice was issued on 18.07.2018, based upon the allegation by the department that there was a mis-classification by the petitioner. The classification claimed by the petitioner is CH85235290 whereas the say of the department is that this is not the correct classification. As per the department, the correct classification is CH85299090.