https://www.taxtmi.com/caselaws?id=168885 Judicial review of customs tariff classification under Section 45 of the Specific Relief Act is confined to perversity: where two reasonable constructions are available, a court cannot substitute its preferred interpretation for that of the import control authorities. Whole grain oats retain their ordinary character as grain despite being capable of use as animal feed. Fodder refers to food specially used for stall-fed cattle, and the express inclusion of oats in the grain entry confirms their classification as grain rather than fodder. The High Court's interference was therefore set aside and the importer's application was dismissed. en-us Thu, 19 Apr 1962 00:00:00 +0530 Thu, 02 Apr 2015 14:34:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168885 Judicial review of customs tariff classification under Section 45 of the Specific Relief Act is confined to perversity: where two reasonable constructions are available, a court cannot substitute its preferred interpretation for that of the import control authorities. Whole grain oats retain their ordinary character as grain despite being capable of use as animal feed. Fodder refers to food specially used for stall-fed cattle, and the express inclusion of oats in the grain entry confirms their classification as grain rather than fodder. The High Court's interference was therefore set aside and the importer's application was dismissed. Case-Laws Indian Laws Thu, 19 Apr 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168885