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    <title>1985 (2) TMI 50 - HIGH COURT AT CALCUTTA</title>
    <link>https://www.taxtmi.com/caselaws?id=42352</link>
    <description>Imported stainless steel sheet cuttings were examined for tariff classification under competing Customs Tariff entries. The text states that customs authorities are the proper forum to determine the correct tariff entry, and that judicial interference is not warranted merely because another reasonable interpretation may favour the importer. Where two reasonable constructions are possible, the classification adopted by the authorities will not be disturbed unless it is perverse or one that no reasonable person could adopt. On that basis, the challenge to the classification failed and the authorities&#039; view was left undisturbed.</description>
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    <pubDate>Mon, 11 Feb 1985 00:00:00 +0530</pubDate>
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      <title>1985 (2) TMI 50 - HIGH COURT AT CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=42352</link>
      <description>Imported stainless steel sheet cuttings were examined for tariff classification under competing Customs Tariff entries. The text states that customs authorities are the proper forum to determine the correct tariff entry, and that judicial interference is not warranted merely because another reasonable interpretation may favour the importer. Where two reasonable constructions are possible, the classification adopted by the authorities will not be disturbed unless it is perverse or one that no reasonable person could adopt. On that basis, the challenge to the classification failed and the authorities&#039; view was left undisturbed.</description>
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      <pubDate>Mon, 11 Feb 1985 00:00:00 +0530</pubDate>
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