ACCORD TRADING INDIA PVT LTD REPRESENTED BY ITS DIRECTOR M AHAMED Vs. DEPUTY COMMISSIONER OF CUSTOMS (GROUP-I)

JUDGEMENT

(1.) The petitioner is an importer of quick lime. He filed bills of entries with the respondent for clearance of quick lime. The goods were classified under under Customs Tariff Heading (CTH) 25221000. But, however, the respondent did not agree with the classification made by the petitioner company and reclassified the same under CTH 28259090. The classification under CTH 25221000 attracts 5% tax and the other heading attracts 30% tax. According to the petitioner, they challenged the order of the respondent in the year 2017, which was decided in his favour by Commissioner (Appeals) and the quick lime was assessed under CTH 25221000. While the matter stood thus, he presented the bill of entry for the year 2018, which again was classified under CTH 28259090 by the respondent. Even though the order of the Commissioner (Appeals) remains intact and not been set aside so far, the assessment made by the respondent, according to the petitioner is erroneous and inferior authority is bound to follow the order of superiors. Insofar as the respondent reassessed the goods under different heading, a direction may be sought before this Court in W.P.(MD) No.4986 of 2018 to set aside the reassessment and to follow the order in Appeal passed by the Commissioner of Customs. Another writ petition in W.P.(MD) No.4987 is also filed for a direction to follow the order of Commissioner (Appeals) in future cases also.

(2.) Controverting the statement made by the petitioner, the learned counsel for the respondent would submit that the order in Appeal passed by the Commissioner (Appeals) has been appealed against before the CESTAT, Madras and the said order has not reached finality and the original authority cannot be compelled to follow that order until it reaches finality.

(3.) Secondly, when the bill of entry is submitted and the assessment is revised by the authority, the importer shall submit his representation with regard to the same along with the records and has to challenge the assessment order to be passed before the Appellate Court. Without following the procedure making representation and exhausting alternative remedies, the petitioner cannot maintain the present writ petitions and therefore, the writ petitions are liable to be dismissed.