DCW LTD. Vs. ASSISTANT COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE petitioner has sought for issuance of writ of certiorarified mandamus for quashing the proceedings of the respondent in Order No. S59/MISC/60/95 Gr. III, dated 8 -2 -1996 and direct the respondent to refund the sun of Rs. 3,48,613.50 paid by mistake.

(2.) THE petitioner -company is engaged in the manufacturing of industrial chemicals among other things and it imported HCL Synthesis Spares under Bill of Entry, dated 20 -1 -1994. The petitioner claimed classification of the imported items as falling under Ch. 8417.90. The respondent department assessed the goods under Heading 6903.10, as a result of which the petitioner was constrained to make excess payment of customs duty amounting to Rs. 5,12,462/ -, which was based on the order of the respondent, dated 7 -6 -1994. Against the classification, the petitioner preferred an appeal to the Collector of Customs (Appeals) and the appellate authority set aside the order of the respondent, dated 7 -6 -1994 and classified the goods under sub -heading 8417.90 and that order became final.

(3.) HEARD both sides.