JUDGMENT :

(Prayer : Petition filed Under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records of the 1st respondent in File No.C3-II/229/O/2017-Sea leading to issuance of Order-In-Appeal No. C.Cus.II No.346 of 2017 dated 18.04.2017 and quash the same.)

The brief facts of the case are as follows:

1. The petitioner herein had filed a self-assessed Bill of Entry No. 8621647 dated 17.03.2015 for clearance of goods declared as “BIRD SCARE DEVICE” (for agriculture use only), by classifying the goods under CTH84362900, relating to poultry-keeping machinery, poultry incubators and brooders. The respondents were of the view that the goods are classifiable under CTH93040000, which are restricted for import under the Arms Act and accordingly issued a show-cause notice dated 30.04.2015, proposing to reclassify the goods under tariff item No. 93040000. By a reply dated 30.05.2015, the petitioner had raised his objections, wherein they had also sought for issuance of a 'Demurrage cum Detention Waiver Certificate' (hereinafter referred as DDWC). Consequently, an Order-in-Original dated 19.06.2015 was passed, reclassifying the goods under CTH9304000