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    <title>2017 (10) TMI 881 - MADRAS HIGH COURT</title>
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    <description>The Court dismissed the Writ Petition challenging an Order-in-Original under the Customs Act, 1962, emphasizing the availability of an alternate remedy through appeal before the Commissioner of Customs (Appeals). The Court declined to engage in fact-finding on goods classification, noting the petitioner&#039;s submission to the respondent&#039;s jurisdiction by seeking reasons for the order. It directed the petitioner to pursue the appeal process, excluding specific time periods for limitation calculation, and stressed the need to address all issues before the appellate authority concerning customs classification and tax disputes.</description>
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      <description>The Court dismissed the Writ Petition challenging an Order-in-Original under the Customs Act, 1962, emphasizing the availability of an alternate remedy through appeal before the Commissioner of Customs (Appeals). The Court declined to engage in fact-finding on goods classification, noting the petitioner&#039;s submission to the respondent&#039;s jurisdiction by seeking reasons for the order. It directed the petitioner to pursue the appeal process, excluding specific time periods for limitation calculation, and stressed the need to address all issues before the appellate authority concerning customs classification and tax disputes.</description>
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