RAM BALRAM INTERNATIONAL Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Notice in this petition was issued on 13-1-2015. The issue raised in the petition is rather narrow. The petitioner's claim that the goods imported are classified as 'quilt covers'. The Customs Department, however, I am told, has taken the position that they are in the nature of 'polyester fabric'. Mr. Nijhawan, who appears for respondent No. 1 says that a counter affidavit has been filed. The counter affidavit, however, is not on record. It is the submission of the learned Counsel that the counter affidavit was filed on 13-3-2015 vide Diary No. 119907.

(2.) 2 These counter affidavits have been filed beyond the time prescribed by this Court; therefore, they are not on record.

(3.) Accordingly, respondent No. 1 is directed to pass a re-assessment order in terms of Section 17(5) of the Customs Act, 1962. The writ petition is accordingly disposed of, with the aforesaid directions. Dasti.