https://www.taxtmi.com/caselaws?id=759190 The Bombay HC dismissed a petition concerning classification of imported goods under ITC (HS) Code, specifically whether items fell under freely importable silver jewellery or restricted category 71069210. The court found petitioner made false averments claiming to be a registered partnership firm and reiterated this falsehood during arguments despite specific court queries. Citing SC precedent in Bilkis Yakub Rasool case, the HC held that writ jurisdiction under Article 226 requires clean hands and full disclosure. The petitioner's lack of candid disclosure and abuse of legal process resulted in dismissal without considering merits. en-us Fri, 20 Sep 2024 00:00:00 +0530 Wed, 25 Sep 2024 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759190 The Bombay HC dismissed a petition concerning classification of imported goods under ITC (HS) Code, specifically whether items fell under freely importable silver jewellery or restricted category 71069210. The court found petitioner made false averments claiming to be a registered partnership firm and reiterated this falsehood during arguments despite specific court queries. Citing SC precedent in Bilkis Yakub Rasool case, the HC held that writ jurisdiction under Article 226 requires clean hands and full disclosure. The petitioner's lack of candid disclosure and abuse of legal process resulted in dismissal without considering merits. Case-Laws Customs Fri, 20 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759190