https://www.taxtmi.com/caselaws?id=42303 The court dismissed the writ petitions, upholding the initial classification of the commodity as "sheets" rather than "strips." It emphasized the petitioners' failure to appeal within the statutory period, denying their request for a refund of excess import duty paid. The court rejected arguments for equitable relief due to the petitioners' procedural violations and found their reliance on previous judgments inapplicable. No order as to costs was made in the case. en-us Tue, 12 Apr 1988 00:00:00 +0530 Thu, 10 Jun 2010 13:28:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42303 The court dismissed the writ petitions, upholding the initial classification of the commodity as "sheets" rather than "strips." It emphasized the petitioners' failure to appeal within the statutory period, denying their request for a refund of excess import duty paid. The court rejected arguments for equitable relief due to the petitioners' procedural violations and found their reliance on previous judgments inapplicable. No order as to costs was made in the case. Case-Laws Customs Tue, 12 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42303