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    <title>1972 (9) TMI 52 - Supreme Court</title>
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    <description>Customs classification under the import control schedule will not be disturbed in writ jurisdiction merely because another interpretation is possible. Where imported sprayers were capable of both power-driven and hand-operated use, the Court applied the principle that under Article 226 it does not sit in appeal over customs classification. Interference is justified only if the authority&#039;s construction of the import entry is perverse or unreasonable. As the customs authorities&#039; view that the goods were not exclusively designed for use with power pumps was a reasonable one, the High Court correctly refused interference and the classification against the importer was upheld.</description>
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    <pubDate>Fri, 22 Sep 1972 00:00:00 +0530</pubDate>
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      <title>1972 (9) TMI 52 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=45156</link>
      <description>Customs classification under the import control schedule will not be disturbed in writ jurisdiction merely because another interpretation is possible. Where imported sprayers were capable of both power-driven and hand-operated use, the Court applied the principle that under Article 226 it does not sit in appeal over customs classification. Interference is justified only if the authority&#039;s construction of the import entry is perverse or unreasonable. As the customs authorities&#039; view that the goods were not exclusively designed for use with power pumps was a reasonable one, the High Court correctly refused interference and the classification against the importer was upheld.</description>
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      <pubDate>Fri, 22 Sep 1972 00:00:00 +0530</pubDate>
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