Customs classification in writ jurisdiction stands if the authority's interpretation of the import entry is reasonable, not perverse.

Customs classification under the import control schedule will not be disturbed in writ jurisdiction merely because another interpretation is possible. Where imported sprayers were capable of both power-driven and hand-operated use, the Court applied the principle that under Article 226 it does not sit in appeal over customs classification. Interference is justified only if the authority's construction of the import entry is perverse or unreasonable. As the customs authorities' view that the goods were not exclusively designed for use with power pumps was a reasonable one, the High Court correctly refused interference and the classification against the importer was upheld.

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Issues: Whether the customs authorities' classification of the imported sprayers under the import control schedule could be interfered with in writ jurisdiction when the goods were capable of both power-driven and hand-operated use.

Analysis: The imported goods were capable of use by power as well as by hand. The dispute turned on the construction of the relevant import control entries and on whether the authorities' view that the goods were not exclusively designed for use with power pumps was a construction no reasonable person could adopt. The Court applied the settled principle that in proceedings under Article 226 it does not sit in appeal over customs classification, and interference is warranted only if the view taken is perverse or unreasonable. Where two constructions are possible and the customs authorities adopt one that is reasonable, the court will not substitute its own view merely because another interpretation may appear preferable.

Conclusion: The customs authorities' view was held to be reasonable and not perverse; the High Court was in refusing to interfere, and the classification against the appellant was upheld.

Ratio Decidendi: In writ jurisdiction, a court will not interfere with customs classification if the authority's interpretation of the import control entry is a reasonable one; interference lies only where the construction is perverse or unreasonable.

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