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Issues: Classification of imported aluminum slugs under the Customs Tariff Act. Jurisdiction of High Court under Article 226 of the Constitution.
Classification of Imported Aluminum Slugs: The petitioner, a limited company manufacturing aluminum products, imported aluminum slugs and received a show cause notice to classify them under Heading No. 76.08/16 of the Customs Tariff Act. The petitioner argued that a higher authority had classified similar products under Heading No. 76.03/04. The Collector of Customs classified the slugs under Heading No. 76.06/07, leading to the petitioner challenging this classification in the High Court. The court noted the differing views of the Collectors but emphasized the availability of further appeal against the Collector's order. It was held that the High Court should not intervene in the absence of a settled view within the department, and the petitioner should pursue the appeal process rather than seeking relief under Article 226 of the Constitution. Jurisdiction of High Court under Article 226: The petitioner contended that due to the prolonged pendency of the petition since 1982, filing an appeal beyond the prescribed limitation period under Section 129A of the Customs Act might pose challenges. However, the court expressed confidence that the Tribunal would consider the circumstances of the case, including the pending petition, as sufficient cause for condoning any delay in filing the appeal. The respondents also acknowledged that the pendency of the petition could be a valid reason for the condonation of delay. The court discharged the rule with no order as to costs, allowing the interim orders to remain in force until the Tribunal's decision on any application for interim relief, and directed the petitioner to present the appeal with an application for condonation of delay by a specified date.
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