Statutory appeal prevails over writ review in factual classification disputes, though provisional clearance may be allowed on safeguards.

Where classification of imported populated printed circuit boards depends on factual inquiry into the goods, departmental records, technical material and prior imports, writ jurisdiction under Article 226 is not ordinarily invoked when an efficacious statutory appeal is available. The High Court treated the dispute as one for the appellate tribunal and declined to enter the merits of the classification issue, notwithstanding practical difficulty in pursuing the appeal. However, because the goods were not finally confiscated and only redemption on payment of fine and duty had been ordered, the Court permitted provisional clearance on protective conditions, including part-payment of redemption fine, a bank guarantee for the balance, and payment of penalty.

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Issues: Whether the writ petition under Article 226 of the Constitution of India could be entertained in view of the statutory appellate remedy, and whether interim release of the imported goods could be granted on conditions.

Analysis: The dispute turned on the nature of the imported populated printed circuit boards, which was held to be a matter requiring factual investigation into the contents and character of the goods, including departmental records, technical material, and earlier imports. The Court held that such questions were suitable for determination by the appellate tribunal and did not warrant writ adjudication. The existence of practical difficulty in pursuing the appellate remedy did not justify bypassing the special statutory forum. At the same time, since the goods had not been finally confiscated and only redemption on payment of fine and duty had been ordered, the Court found justification for protecting the importer's interest by permitting clearance subject to safeguards.

Conclusion: The writ court declined to decide the merits of the classification dispute and directed the petitioner to pursue the statutory appeal, while allowing provisional clearance of the goods on payment of part of the redemption fine, furnishing bank guarantee for the balance, and paying the penalty.

Ratio Decidendi: Where the controversy is essentially factual and an efficacious statutory appellate remedy is available, the writ court should not enter into the merits and may instead leave the parties to the appellate forum, while granting conditional relief if justice so requires.

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