Advance ruling on imported guide rails under Customs Tariff 8708 9900 upheld; appeal limited by s.28KA, s.28J, s.130E(b)

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....The HC upheld the impugned advance ruling, finding the classification of the imported guide rails under Customs Tariff Heading 8708 9900 sustainable. It ruled that the scope of appeal under s.28KA, Customs Act, 1962 is narrowly confined because advance rulings are binding on persons specified in s.28J; interference is permissible only for palpable arbitrariness, irrationality, absence of reason, violation of principles of natural justice, patent illegality, or consideration of irrelevant matters. The court emphasized the trade-facilitative purpose of the advance-ruling regime and that such rulings generally bind for three years subject to change of law or facts. Given absence of procedural irregularity and s.130E(b) constraints on appellate jurisdiction, the appeal is dismissed.....