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UJJAL BHUYAN, MILIND N.JADHAV
Dimension Data India Pvt. Ltd. – Appellant
Versus
Commissioner of Customs – Respondent
JUDGMENT :
UJJAL BHUYAN, J.
1. Heard learned counsel for the parties.
2. This petition under Article 226 of the Constitution of India seeks a direction to the respondents to reassess the customs duty in respect of Bills of Entry Nos. 2434172, 2436049, 2522910, 2805152 and 2968920 (annexed as Annexure B colly. to the writ petition) by correcting the Customs Tariff Heading (CTH) from 85176990 to 85176930.
3. Facts lie within a narrow compass. However to put the matter in proper perspective relevant facts are briefy stated hereunder.
4. Petitioner is an importer and by the fve Bills of Entry Nos. 2434172, 2436049, 2522910, 2805152 and 2968920 had imported 48 units of routers between 15.03.2019 to 25.04.2019. Details of the Bills of Entry are as under:
| S. No. | Bills of Entry No. | Date | Product | HSN (as declared on BoEs) |
| 1. | 2434172 | 15.03.2019 | NCS5500 8 Slot Single Chasis (Cisco Routers) | 85176990 |
| 2. | 2436049 | 15.03.2019 | --do-- | 85176990 |
| 3. | 2522910 | 25.03.2019 | --do-- | 85176990 |
| 4. | 2805152 | 11.04.2019 | --do-- | 85176990 |
| 5. | 2968920 | 25.04.2 |
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