https://www.taxtmi.com/caselaws?id=191523 A quasi-judicial authority must decide classification disputes independently and cannot be guided by an earlier administrative view on the same issue while statutory proceedings are pending. Where the later adjudication merely reproduces the annulled reasoning, it is unsustainable and liable to be set aside. The text also notes that, despite an available appellate remedy, writ relief was entertained because the Deputy Commissioner did not act on an independent footing after a specific judicial direction. In the connected import-clearance matter, the deposited amounts were directed to be returned for adjustment against any eventual duty liability, and the classification dispute was remanded for fresh adjudication. en-us Wed, 22 Aug 2012 00:00:00 +0530 Thu, 06 Apr 2017 12:52:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191523 A quasi-judicial authority must decide classification disputes independently and cannot be guided by an earlier administrative view on the same issue while statutory proceedings are pending. Where the later adjudication merely reproduces the annulled reasoning, it is unsustainable and liable to be set aside. The text also notes that, despite an available appellate remedy, writ relief was entertained because the Deputy Commissioner did not act on an independent footing after a specific judicial direction. In the connected import-clearance matter, the deposited amounts were directed to be returned for adjustment against any eventual duty liability, and the classification dispute was remanded for fresh adjudication. Case-Laws Customs Wed, 22 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191523