2023 (11) TMI 23 - SCH - Customs

Maintainability of petition - availability of alternative remedy - Classification of imported goods - Glucometer - High Court has rejected the contention on alternate remedy because Respondent No.2 (Adjudicating authority) has not even examined the merits of the case when there was a binding order of CESTAT in the case of Bayer 2015 (11) TMI 943 - CESTAT MUMBAI and allowed the writ Petion - HELD THAT - On facts, the High Court was right in exercising the extraordinary jurisdiction under Article 226 of the Constitution of India, notwithstanding the availability of statutory remedy. The Special Leave Petition is dismissed.

Summary

The Supreme Court of India in 2023 (11) TMI 23 - SC Order, with Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Pankaj Mithal, condoned the delay and dismissed the Special Leave Petition. The High Court rightly used Article 226 despite the statutory remedy being available.