https://www.taxtmi.com/highlights?id=92488 The HC held that the petition alleging breach of natural justice did not disclose a clear-cut violation; absence of material evidence, including any test report, precluded reclassification of goods. The court found the question of blending capacity and machinery to be a disputed question of fact more appropriately resolved by the Appellate Authority through the statutory appellate process. The petitioner was not permitted to bypass the prescribed alternate remedy and was refused leave to deviate from exhaustion of remedies. Consequently, the petition was declined admission and dismissed, leaving the petitioner to pursue available statutory appeals before the appropriate administrative appellate forum. en-us Sat, 13 Sep 2025 08:47:17 +0530 Sat, 13 Sep 2025 08:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=92488 The HC held that the petition alleging breach of natural justice did not disclose a clear-cut violation; absence of material evidence, including any test report, precluded reclassification of goods. The court found the question of blending capacity and machinery to be a disputed question of fact more appropriately resolved by the Appellate Authority through the statutory appellate process. The petitioner was not permitted to bypass the prescribed alternate remedy and was refused leave to deviate from exhaustion of remedies. Consequently, the petition was declined admission and dismissed, leaving the petitioner to pursue available statutory appeals before the appropriate administrative appellate forum. Highlights Customs Sat, 13 Sep 2025 08:47:17 +0530 https://www.taxtmi.com/highlights?id=92488