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    <title>2016 (5) TMI 227 - GUJARAT HIGH COURT</title>
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    <description>Writ jurisdiction was declined in a customs classification dispute because an efficacious statutory appeal lay to the Tribunal, making judicial interference inappropriate in fiscal matters at this stage. The Court noted that classification challenges should ordinarily proceed through the prescribed appellate route rather than by writ petition, and left the parties to pursue that remedy. The pendency of similar classification issues before other benches or a Larger Bench did not, by itself, require the adjudicating authority to keep the proceedings in abeyance, as deferment depends on the facts and record of each case. The adjudication process was therefore not disturbed.</description>
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      <title>2016 (5) TMI 227 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=327246</link>
      <description>Writ jurisdiction was declined in a customs classification dispute because an efficacious statutory appeal lay to the Tribunal, making judicial interference inappropriate in fiscal matters at this stage. The Court noted that classification challenges should ordinarily proceed through the prescribed appellate route rather than by writ petition, and left the parties to pursue that remedy. The pendency of similar classification issues before other benches or a Larger Bench did not, by itself, require the adjudicating authority to keep the proceedings in abeyance, as deferment depends on the facts and record of each case. The adjudication process was therefore not disturbed.</description>
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