HAMS INDIA Vs. ASSISTANT COMMISSIONER OF CUSTOMS CHENNAI

JUDGEMENT

(1.) HEARD the learned counsel appearing for the petitioner and the learned counsel appearing for the respondent.

(2.) AT this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the respondent had submitted that, since, the matter relates to reclassification of the goods released by the respondent, it would be open to the petitioner to file an appeal, under Section 128 of the Customs Act, 1962.