https://www.taxtmi.com/caselaws?id=42440 Where classification of imported populated printed circuit boards depends on factual inquiry into the goods, departmental records, technical material and prior imports, writ jurisdiction under Article 226 is not ordinarily invoked when an efficacious statutory appeal is available. The High Court treated the dispute as one for the appellate tribunal and declined to enter the merits of the classification issue, notwithstanding practical difficulty in pursuing the appeal. However, because the goods were not finally confiscated and only redemption on payment of fine and duty had been ordered, the Court permitted provisional clearance on protective conditions, including part-payment of redemption fine, a bank guarantee for the balance, and payment of penalty. en-us Thu, 05 Jan 1989 00:00:00 +0530 Fri, 11 Jun 2010 12:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42440 Where classification of imported populated printed circuit boards depends on factual inquiry into the goods, departmental records, technical material and prior imports, writ jurisdiction under Article 226 is not ordinarily invoked when an efficacious statutory appeal is available. The High Court treated the dispute as one for the appellate tribunal and declined to enter the merits of the classification issue, notwithstanding practical difficulty in pursuing the appeal. However, because the goods were not finally confiscated and only redemption on payment of fine and duty had been ordered, the Court permitted provisional clearance on protective conditions, including part-payment of redemption fine, a bank guarantee for the balance, and payment of penalty. Case-Laws Customs Thu, 05 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42440