https://www.taxtmi.com/caselaws?id=45767 Customs classification under the Import Policy Book may stand where the relevant entries reasonably admit the authority's view; on the facts discussed, black insulating tape could reasonably be treated as adhesive tape, so no clear misclassification or error of law apparent on the face of the record was shown for certiorari. A separate Article 14 complaint based on other importers receiving only warnings also failed, because the classification applied was the same and the difference lay only in penalty after breach was found; variation in punishment alone does not establish hostile discrimination in quasi-judicial proceedings. en-us Fri, 08 Jul 1960 00:00:00 +0530 Tue, 13 Jul 2010 16:37:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45767 Customs classification under the Import Policy Book may stand where the relevant entries reasonably admit the authority's view; on the facts discussed, black insulating tape could reasonably be treated as adhesive tape, so no clear misclassification or error of law apparent on the face of the record was shown for certiorari. A separate Article 14 complaint based on other importers receiving only warnings also failed, because the classification applied was the same and the difference lay only in penalty after breach was found; variation in punishment alone does not establish hostile discrimination in quasi-judicial proceedings. Case-Laws Customs Fri, 08 Jul 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45767