ADITHYA DRUG LINES Vs. COMMISSIONER OF CUSTOMS, COCHIN

JUDGEMENT

(1.) The issue involved herein is with regard to the rate of duty payable in respect of 'Gloves' imported by the petitioner from abroad, under the Bill of Entry No. 4591660, dated 10 -2 -2014. According to the petitioner the commodity is 'Surgical and Medical Examination Gloves', which is entitled to have exemption/benefit as provided under Serial No. 28 of the Central Excise exemption Notification No. 2/2011 (Ext. P2). However, the claim put forth by the petitioner has been turned down by the competent authority as per Ext. P13 order, with the following observations:

(2.) The learned Standing Counsel for the respondents submits with reference to the relevant provisions of law, particularly Sec. 18(1) of the Customs Act, that the course suggested by the petitioner in the writ petition can be entertained only during pendency of the proceedings. In the instant case, a final order has been passed as borne by Ext. P13 and the petitioner has approached the appellate authority by filing Ext. P14. If the petitioner wants any interim relief, it is always open for the petitioner to approach the appellate authority, more so, in view of the 'second proviso' under Sec. 129E of the Customs Act.

(3.) The learned counsel for the petitioner submits that the petitioner had already moved the appellate authority by filing I.A. for dispensing with the pre -deposit.