ANITA SUMANTH,J. - (1.) Heard Mr.B.Sathish Sundar, learned counsel for Mr.Velayutham Pichaiya, learned counsel for the petitioner and Mrs.Hema Muralikrishnan, learned Senior Standing Counsel for the respondents.
(2.) The facts as submitted by the petitioner are as follows: The petitioner had ordered 44000 Kg of Refrigerant gas R142B in two ISO Tanks from Hangzou Yuhang International Trading, China under two Invoice Nos.SK13-65 and SK 13-66 both dated 25.02.2014. The consignments arrived in the Chennai Port on 17.03.2014 and were lodged with the Customs Bonded Container Freight Station, pending clearance.
(3.) The petitioner sought clearance of the consignment on the basis of two bills of entries, both dated 18.03.2014. The Revenue appears to have been of the view that the goods had been mis-declared and the same should be tested to ascertain the veracity of declaration made.;