Writ challenge over imported glucometer classification upheld as maintainable despite alternate remedy after merits and precedent ignored

The dominant issue was whether a writ petition challenging classification of imported goods (glucometer) was maintainable despite an alternative statutory remedy. The SC held that the HC properly exercised jurisdiction under Article 226 because the adjudicating authority failed to examine the merits and ignored a binding CESTAT precedent on the classification issue. This failure justified bypassing the alternate remedy rule in the exceptional facts. Consequently, the SLP was dismissed and the HC's order entertaining the writ petition was upheld.

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The Supreme Court of India in 2023 (11) TMI 23 - SC Order, with Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Pankaj Mithal, condoned the delay and dismissed the Special Leave Petition. The High Court rightly used Article 226 despite the statutory remedy being available.

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