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2017 (2) TMI 237 - MADRAS HIGH COURTMaintainability of appeal - classification of goods in dispute - Held that: - the issue raised in the Writ Petition is a mixed question of fact and law - having regard to the scope of controversy, the petitioner, should avail of the alternative remedy by way of an appeal, which is admittedly available to it. The petitioner is, thus, given liberty to withdraw the Writ Petition with leave to approach the first appellate authority, i.e., Commissioner of Customs (Appeals) - petition not maintainable - petition dismissed.
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