https://www.taxtmi.com/caselaws?id=45090 The Supreme Court upheld the Division Bench's decision classifying imported goods as "sheets" under the Customs Act, rejecting the appellants' plea to classify them as "strips." The Court emphasized the significance of trade understanding at the time of import and ruled that the High Court's intervention under Article 226 was unjustified. The judgment highlights the importance of considering trade practices and factual findings in customs classification disputes, while also recognizing the limits of judicial review under constitutional provisions. en-us Tue, 11 Aug 1992 00:00:00 +0530 Thu, 08 Jul 2010 12:27:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45090 The Supreme Court upheld the Division Bench's decision classifying imported goods as "sheets" under the Customs Act, rejecting the appellants' plea to classify them as "strips." The Court emphasized the significance of trade understanding at the time of import and ruled that the High Court's intervention under Article 226 was unjustified. The judgment highlights the importance of considering trade practices and factual findings in customs classification disputes, while also recognizing the limits of judicial review under constitutional provisions. Case-Laws Customs Tue, 11 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45090