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Issues:
1. Classification of imported goods as "strips" or "sheets" under the Customs Act. 2. Interpretation of trade practice and understanding at the relevant time. 3. Application of Article 226 and 227 of the Constitution in granting relief despite the plea of limitation. 4. Authority of High Court to interfere in findings of fact under Article 226 of the Constitution. 5. Whether the intervention of the High Court was justified in the given circumstances. Analysis: 1. The judgment revolves around the classification of goods imported by the appellants as either "strips" or "sheets" under the Customs Act. The authorities initially determined the goods to be "sheets," a decision upheld through reasoned orders, including a revision by the Central Government. However, the High Court, in writ petitions filed by the appellants, concluded that the goods should be classified as "strips." The Division Bench later affirmed the original assessments as correct, emphasizing the trade understanding at the time of import. 2. The judgment delves into the interpretation of the trade practice and understanding prevalent during the import period (1971-72). The Counsel for Union of India argued that the goods were commonly referred to as "sheets" in the trade, even though supplied in coil form. The authorities and evidence indicated that the trade perception was that the goods were sheets, despite being in coil form. The argument emphasized the importance of considering trade practices and understanding at the relevant time, forming the basis of the findings of fact by the Departmental Authorities and the Division Bench. 3. The judgment addresses the application of Article 226 and 227 of the Constitution in granting relief despite the plea of limitation raised by the appellants. The learned Single Judge of the High Court ruled that the plea of limitation should not hinder relief under the Constitution, allowing the writ petitions. This aspect highlights the Court's discretion in providing remedies under constitutional provisions. 4. The judgment scrutinizes the authority of the High Court to interfere in findings of fact under Article 226 of the Constitution. The Division Bench refrained from opining on the limitation issue decided in favor of the appellants by the Single Judge. The argument raised concerns regarding the High Court's interference in factual determinations made by the Departmental Authorities, emphasizing the need for judicial restraint in such matters. 5. Ultimately, the Supreme Court upheld the Division Bench's decision, affirming that the goods were correctly classified as "sheets" based on the trade understanding at the time of import. The Court dismissed the appeals, emphasizing that the High Court's intervention under Article 226 was unwarranted. The judgment underscores the importance of considering trade practices and factual findings in customs classification disputes, while also acknowledging the scope of judicial review under constitutional provisions.
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