GREEN INDIA ENTERPRISES Vs. THE COMMISSIONER OF CUSTOMS,

JUDGEMENT

(1.) The brief facts of the case are as follows:

(2.) As against the order dated 17.03.2017, the petitioner herein had filed an appeal challenging the reclassification under CTH85318000 and for issuance of the DDWC. By an order dated 18.04.2017, the Appellate Authority has rejected both the petitioner's self-assessment under the CTH84362900 as well as the reclassification done by the second respondent under CTH85318000 and held that the goods fall under the classification CTH93033 which covers "Fire Arms and similar devices"?. With regard to the petitioner's claim for DDWC, it was held that there was no such request made before the LAA and that, the Appellate Authority cannot entertain a prayer on which no decision or order has been passed by the lower Authority. Challenging these Order- in-Original dated 17.03.2017, as well as the Order-in-Appeal dated 18.04.2017, the present Writ Petition has been filed.

(3.) The learned counsel for the petitioner initially raised several grounds challenging the reclassification under CTH93033, but however, during the course of arguments, submitted that the petitioner is willing to submit the goods under the reclassification of CTH93033, as held by the Appellate Authority. As such, the issue with regard to the reclassification is thus settled.