Alternative appellate remedy in customs classification disputes bars writ intervention absent jurisdictional error, with delay potentially condonable.

A customs classification dispute over competing tariff headings was treated as a matter for the statutory appellate hierarchy rather than initial writ jurisdiction. The court found no basis to interfere with the lower court's decision to relegate the party to the alternative appellate remedy, because the issue did not involve a jurisdictional defect warranting writ intervention. The text also notes that, where the appeal is pursued in the indicated time, delay before the appellate forum may be capable of condonation. The writ petition was therefore not entertained and the appellant was directed to pursue the appellate remedy.

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Issues: Whether the writ petition was liable to be rejected in view of the availability of an alternative appellate remedy in a customs classification dispute.

Analysis: The dispute concerned classification of imported goods under competing tariff headings, which was a matter within the competence of the customs appellate hierarchy and did not involve any issue of initial jurisdiction. In such circumstances, the Court found no reason to interfere with the trial court's decision to relegate the appellant to the statutory remedy of appeal. The Court also noted that the appeal had been pursued in writ jurisdiction and that delay in filing before the appellate forum would warrant condonation if the appeal was filed within the indicated time.

Conclusion: The writ petition was rightly not entertained and the appellant was relegated to the alternative remedy; the dismissal was against the appellant.

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