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Customs Authority's Power to Reclassify Goods for Higher Duty: Petition Dismissed Due to Lack of Evidence under Article 226.
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....Classification of imported goods - yeast extract, Egyptian Basil, Soy Sauce Powder etc. - Whether the customs authorities are empowered to differ the classification as sought by the petitioner for the purpose of charging of the higher duty? - the alleged cause of action based only on the apprehension not supported by any documents to make out the case warranting interference under Article 226 of the Constitution of India.....