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2017 (9) TMI 949 - HC - CustomsMaintainability of appeal - alternative remedy of appeal - classification of goods - question of fact - Held that: - whether the projectors imported under the bill of entry dated 24.09.2007, about which the adjudication reached finality before the CESTAT, are exactly the same as the projectors imported during the period from 2011-2016, which form the subject matter of the present dispute, is a question of fact - This question of fact cannot be decided solely or principally on the basis of the decision of the CESTAT, dated 01.09.2010. In other words, the impugned order cannot be attacked solely on the ground that it did not simply follow the decision of the CESTAT dated 01.09.2010. Once this is clear, it is not possible for us to allow the petitioner to bypass the alternative remedy of appeal. The impugned order can be attacked on findings of fact by the petitioner only before the regular appellate authority and that this is not a case warranting the bypassing of the alternative remedy of appeal, on the ground that the issue is already clinched in favour of the assessee. Therefore, the writ petition is liable to be dismissed - petition dismissed being not maintainable.
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