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    <title>2021 (11) TMI 1051 - PUNJAB &amp; HARYANA  HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging the classification of imported goods under Entry 7005 10 or 7005 21. The impugned order declaring mis-classification was upheld due to the petitioner&#039;s failure to provide sufficient evidence and documents supporting their classification under Entry 7005 10. The court emphasized that the relief sought could be obtained through the Appellate Authority and declined to interfere based on the lack of compelling reasons and inadequate substantiation by the petitioner.</description>
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      <description>The court dismissed the writ petition challenging the classification of imported goods under Entry 7005 10 or 7005 21. The impugned order declaring mis-classification was upheld due to the petitioner&#039;s failure to provide sufficient evidence and documents supporting their classification under Entry 7005 10. The court emphasized that the relief sought could be obtained through the Appellate Authority and declined to interfere based on the lack of compelling reasons and inadequate substantiation by the petitioner.</description>
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