https://www.taxtmi.com/caselaws?id=445132 The dominant issue was whether a writ petition challenging classification of imported goods (glucometer) was maintainable despite an alternative statutory remedy. The SC held that the HC properly exercised jurisdiction under Article 226 because the adjudicating authority failed to examine the merits and ignored a binding CESTAT precedent on the classification issue. This failure justified bypassing the alternate remedy rule in the exceptional facts. Consequently, the SLP was dismissed and the HC's order entertaining the writ petition was upheld. en-us Fri, 06 Oct 2023 00:00:00 +0530 Tue, 30 Dec 2025 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445132 The dominant issue was whether a writ petition challenging classification of imported goods (glucometer) was maintainable despite an alternative statutory remedy. The SC held that the HC properly exercised jurisdiction under Article 226 because the adjudicating authority failed to examine the merits and ignored a binding CESTAT precedent on the classification issue. This failure justified bypassing the alternate remedy rule in the exceptional facts. Consequently, the SLP was dismissed and the HC's order entertaining the writ petition was upheld. Case-Laws Customs Fri, 06 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445132