TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Writ challenge to imported goods classification order rejected, directing parties to statutory appeal route u/s28-KA.</h1> The dominant issue was whether a writ petition challenging an order on classification of imported goods was maintainable despite an alternative statutory ... Maintainability of appeal as provided under Section 28-KA of the Customs Act, 1962 - statutory appellate remedy - Classification of imported goods - HELD THAT:- In a similar matter, in the case of Commissioner of Customs, Import Chennai II, Chennai Vs. M/s. Lenovo India Pvt. Ltd.[2025 (7) TMI 731 - MADRAS HIGH COURT], held that the petitioner’s remedy is only to file a statutory Appeal as provided under Section 28-KA of the Customs Act, 1962 and not to file a Writ Petition, if aggrieved by the impugned order. Therefore, this Court is of the considered view that this Writ Petition is not maintainable, as the Customs Act provides the petitioner with statutory appellate remedy. In view of the same, this Writ Petition is dismissed. Issues: Whether a writ petition filed by the Customs Department challenging an order of the Customs Authority for Advance Ruling is maintainable where a statutory appeal remedy exists under Section 28-KA of the Customs Act, 1962.Analysis: Relevant legal framework involves the availability of a specific statutory appellate remedy under Section 28-KA of the Customs Act, 1962 for orders of the Customs Authority for Advance Ruling. Where a statute provides an exclusive or adequate alternative remedy in the form of a statutory appeal, the availability of that remedy limits the maintainability of extraordinary writ jurisdiction. Prior decision precedent addressing the same question treated the statutory appeal as the appropriate remedy and declined writ relief in comparable circumstances.Conclusion: The writ petition is not maintainable because the petitioner has a statutory appellate remedy under Section 28-KA of the Customs Act, 1962; disposition is against the petitioner and thereby in favour of the assessee.
TaxTMI 
TaxTMI 
