https://www.taxtmi.com/caselaws?id=769163 Gujarat HC dismissed the petition challenging classification of imported Solar Heat Strengthen Glass for Solar PV Modules under CTH 70071900, holding that petitioner must pursue alternative remedy under section 128 of the Act through appellate authority. Court declined to exercise extraordinary powers under Article 226, finding the classification dispute between "Solar Heat Strengthen Glass" and "Textured/Tempered Glass" involves disputed questions of fact requiring verification of imported goods, which appellate authority is better positioned to adjudicate with complete case records. en-us Tue, 15 Apr 2025 00:00:00 +0530 Mon, 21 Apr 2025 08:41:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769163 Gujarat HC dismissed the petition challenging classification of imported Solar Heat Strengthen Glass for Solar PV Modules under CTH 70071900, holding that petitioner must pursue alternative remedy under section 128 of the Act through appellate authority. Court declined to exercise extraordinary powers under Article 226, finding the classification dispute between "Solar Heat Strengthen Glass" and "Textured/Tempered Glass" involves disputed questions of fact requiring verification of imported goods, which appellate authority is better positioned to adjudicate with complete case records. Case-Laws Customs Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769163