https://www.taxtmi.com/caselaws?id=41812 The court affirmed the judgment directing customs authorities to classify the imported manganese ore under the correct tariff item, refunding excess duty collected. The reclassification under a higher duty rate was deemed unjustified as the ore remained unprocessed. Customs authorities were found to lack jurisdiction and proper basis for reclassification. The writ application was deemed timely, and pursuing alternative remedies was not required given the challenge to authorities' jurisdiction. The appeal was dismissed, upholding the initial judgment in favor of the respondent. en-us Fri, 27 Sep 1985 00:00:00 +0530 Mon, 07 Jun 2010 12:15:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41812 The court affirmed the judgment directing customs authorities to classify the imported manganese ore under the correct tariff item, refunding excess duty collected. The reclassification under a higher duty rate was deemed unjustified as the ore remained unprocessed. Customs authorities were found to lack jurisdiction and proper basis for reclassification. The writ application was deemed timely, and pursuing alternative remedies was not required given the challenge to authorities' jurisdiction. The appeal was dismissed, upholding the initial judgment in favor of the respondent. Case-Laws Customs Fri, 27 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41812