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2021 (11) TMI 1051 - PUNJAB & HARYANA HIGH COURTClassification of imported goods - Glass - to be classified under Entry 7005 10, i.e. ‘non-wired glass, having an absorbent, reflecting or non-reflecting layer’ or under Entry 7005 21, which is ‘other non-wired glass coloured through the mass (body tinted), opacified, flashed or merely surface ground’? - benefit of the Notification No. 46/2011-Cus., dated 1-6-2011 - HELD THAT:- It would be seen that in the reply, the petitioner had only been making demands for documents and trying to give a legal colour to a purely factual aspect but did not even bother to state that in fact the material imported by them was not full body (other non-wired glass coloured through the mass (body tinted), opacified, flashed or merely surface ground) and covered by Entry 7005 21, or how it would be said to be covered by Entry 7005 10. It is thereafter that the impugned order has been passed. The impugned order is extremely detailed and has given entire analysis not only of the product imported by the petitioner, but also quoted all the tests reports etc. We fail to understand why the petitioner did not file any detailed reply or did not submit any report from some other laboratory which may have supported the stand of the petitioner. It is not the case that the relief sought cannot be granted by the Appellate Authority. In the facts circumstances of the case, we are not inclined to interfere under the extra ordinary jurisdiction of this Court and dismiss this writ petition. Petition dismissed.
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