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Judgment
D.M. Dharmadhikari, C.J.—These petitions are for review of our order dated 4-4-2001.
The submission made is that reference has been made to the case of Shivani Engineering Systems and the ratio has been culled from the submissions made in the reply affidavit of the department, it is also submitted that the question of classification of goods particularly plastic goods subjected to duty was not gone into.
We have already made it clear in our order in SCAs that we are not going into the main question of classification of goods and the value for the purpose of assessment of customs duty. We make it clear that we have only for the purpose of deciding the question of validity of the provisions of the section and the standing orders issued thereunder, gone into for a limited purpose to some aspects of classification.
We allow the petitioners to raise all contentions on merits raised in the petitions and the review petitions before the competent authority under the Act and it shall take decision on the same in accordance with law.
MCAs accordingly stand disposed of.