1992 (8) TMI 91

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....ds imported by the appellants are "strips" or "sheets". The Assistant Collector, the Collector of Customs and on revision the Central Government took the view that the imported goods were "sheets". The orders, particularly the order in revision, are reasoned orders in which detailed findings have been given as to why this conclusion was arrived at. 2.The petitioners filed writ petitions which w....

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..... These are the appeals by the assessee. 4.Learned Counsel for the appellants took us through the various orders and judgments. He also referred to some literature to show that the expressions "strips" and "sheets" are defined by the Indian Standards Institution (I.S.I.). According to him, since the goods ordered by him were in coil form, they are strips and not sheets. The submission was that ....

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....n question were sheets even though they were in the form of coils. It is submitted that the distinction now sought to be put forward on behalf of the assessee that, where the goods are supplied in the form of coils, they should be treated as strips is based on subsequently revised I.S.I. standards and should not be accepted. He pointed out that the question had to be decided depending upon the tra....

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....he goods were sheets. The Division Bench also specifically observes that the findings of the authorities were not challenged before it. In this situation, we are of the opinion that the Division Bench was right in holding that the intervention of the High Court under Article 226 of the Constitution was not called for. We see no reason to upset this conclusion of the Division Bench under Article 13....