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    <title>2025 (12) TMI 758 - BOMBAY HIGH COURT</title>
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    <description>HC dismissed the writ petition challenging appellate orders on classification of imported resistance wires, holding it non-maintainable due to the availability of an alternate, efficacious statutory remedy before CESTAT under Section 129 of the Customs Act. The court rejected petitioner&#039;s argument that earlier dismissed appeals against orders-in-original justified invoking writ jurisdiction, clarifying that fresh appellate remedies lie against the orders-in-appeal. Relying on precedent emphasizing exhaustion of alternate remedies, HC declined to bypass the statutory scheme. The petition was disposed of, granting liberty to petitioner to approach CESTAT, subject to fulfilment of prescribed legal requirements.</description>
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      <title>2025 (12) TMI 758 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=783218</link>
      <description>HC dismissed the writ petition challenging appellate orders on classification of imported resistance wires, holding it non-maintainable due to the availability of an alternate, efficacious statutory remedy before CESTAT under Section 129 of the Customs Act. The court rejected petitioner&#039;s argument that earlier dismissed appeals against orders-in-original justified invoking writ jurisdiction, clarifying that fresh appellate remedies lie against the orders-in-appeal. Relying on precedent emphasizing exhaustion of alternate remedies, HC declined to bypass the statutory scheme. The petition was disposed of, granting liberty to petitioner to approach CESTAT, subject to fulfilment of prescribed legal requirements.</description>
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