(1.) The petitioner M/s Shubh Impex, sole proprietorship of Manish Sobti, had imported "hooks and eyes fastening strips?, the total value of which as per Bill of Entry dated 29th September, 2017 was Rs.13,28,470.20.
(2.) The value of the consignment is not disputed by the respondents.
(3.) The petitioner states that the imported goods fall under Custom Tariff Heading (CTH) 83081010 and accordingly customs duty of Rs.3,70,008/- would be payable.