NAGPAL ENTERPRISES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) CM No. 6936/2015 Allowed subject to just exceptions.

(2.) Mr. Nijhawan accepts notice on behalf of respondent No. 1, while Mr. Aggarwala accepts notice on behalf of respondent No. 2. In view of the directions, that I propose to pass, counsels for the respondents say that they do not wish to file a counter affidavit.

(3.) The moot question in the present writ petition is, whether the goods imported by the petitioner can be classified as quilt covers. It is the stand of the Customs Department, that the goods in issue are in the nature of polyester fabric. All that the petitioner, therefore, seeks is that, a re-assessment order be passed by respondent No. 1 in terms of Section 17(5) of the Customs Act, 1962.