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    <title>2012 (7) TMI 167 - GUJARAT HIGH COURT</title>
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    <description>Alternative remedy is not an absolute bar to writ relief where exceptional hardship, alleged unequal treatment in duty levy, and the need for interim protection justify intervention pending a statutory appeal. The Court held the writ petition entertainable despite the Tribunal remedy, and directed continued clearance of the imported goods on the same conditional terms previously granted, while protecting revenue interests. The Court expressly left the classification and duty dispute to be decided by the Tribunal and did not examine the merits of the levy.</description>
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      <description>Alternative remedy is not an absolute bar to writ relief where exceptional hardship, alleged unequal treatment in duty levy, and the need for interim protection justify intervention pending a statutory appeal. The Court held the writ petition entertainable despite the Tribunal remedy, and directed continued clearance of the imported goods on the same conditional terms previously granted, while protecting revenue interests. The Court expressly left the classification and duty dispute to be decided by the Tribunal and did not examine the merits of the levy.</description>
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      <pubDate>Wed, 11 Apr 2012 00:00:00 +0530</pubDate>
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