P.D.Desai, J. - (1.) The appeal is taken up for hearing by treating it as included in the day's cause list. Filing of the Paper Book is dispensed with and the undertaking given in that behalf is discharged.
(2.) The following facts are not in dispute :-
(3.) The appellant (Writ Petitioner) imported two consignments of... the claiming them to be Polystyrene Hi 425 on September 15,1988 from Korea through Calcutta Port. On the same day he filed a bill of entry claiming that the goods in question were required to be classified under Heading 3903.19 of the Customs Tariff. On February 17, 1989 two notices were issued to the appellant by the Customs Authorities disputing the valuation and classification of the goods and directing that cause be shown why the goods should not be classified as Copolymers under Heading 3903.90 of Customs Tariff and charged duty accordingly. On June 12,1989 the appellant sent a composite reply to both the show cause notice reiterating that the goods were in fact Polystyrene and liable to be classified as such under Heading 3003.19 of the Customs Tariff. On July 13, 1989 an adjudication order was passed by the Addl. Asstt. Collr. of Customs holding inter alia, that the goods were liable to be classified as Copolymers under Heading No. 3903.90 of the Customs Tariff and also liable to be charged duty accordingly. No penalty was, however, imposed.;