9911796707
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Issues:
Classification of imported goods under Customs Tariff, availability of alternative remedy under Customs Act, 1962, appellate jurisdiction of Central Excise and Gold Control Appellate Tribunal, condonation of delay in filing appeal. Analysis: The appellant imported goods claiming them to be Polystyrene but Customs Authorities disputed the classification, directing them to be classified as Copolymers. An adjudication order was passed confirming the classification as Copolymers. The appellant challenged this order through a writ petition, which was rejected by the Trial Court stating that the dispute related to the classification of goods under the Customs Tariff and the appellant should have pursued the alternative remedy available under the Customs Act, 1962. The High Court upheld the Trial Court's decision, emphasizing that the question of classification falls within the competence of appropriate authorities and does not raise a point of initial jurisdiction. Therefore, no interference was warranted in the impugned decision. The High Court noted that the appellate forum for such matters is the Central Excise and Gold Control Appellate Tribunal. The appellant, having pursued the writ jurisdiction, was advised to file an appeal within four weeks to seek condonation of delay. The respondents did not object to the appeal being entertained despite the limitation period having expired. The High Court directed the appellant to file the appeal within the specified time and assured that the Tribunal would consider condoning the delay upon application. The appellant was also given the opportunity to request an expedited hearing of the appeal, with the Tribunal expected to dispose of the matter promptly. In conclusion, the High Court dismissed the appeal, subject to the directions provided regarding the filing of the appeal within the stipulated time and the possibility of condonation of delay by the Tribunal. The appellant was granted the right to raise all relevant points in the appeal before the Tribunal, with an emphasis on expeditious resolution. All parties were instructed to act in accordance with the operative part of the judgment.
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