(1.) THE petitioner is a cement company. For the purpose of its cement manufacturing plant, the petitioner regularly imports coal. The dispute between the petitioner and the Department is whether such coal should be classified as steam coal or bituminous coal. The petitioner contends that the imported coal is steam coal. The Department believes otherwise. In the present petition, though several prayers have been made, the learned counsel for the petitioner confined this petition to only following prayers:
(2.) THE learned counsel clarified that the rest of the prayers are not pressed without prejudice to rights and contentions of the petitioner. We grant petitioner such liberty.
(3.) THE second grievance is that without following due process of law, the respondents are raising huge duty demand and are not clearing the petitioner's imported consignments of coal.