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2022 (11) TMI 514 - HC - CustomsMaintainability of petition - availability of alternative remedy of appeal - Classification of goods - melting scrap - to be classified under the heading 7204.29 of the Customs Tariff Act, 1975 or under the heading 7304.29 of the Customs Tariff Act, 1975? - non-production of any evidence to substantiate what the imported goods was nothing but Heavy Melting Scrap (HMS) in the form of old rusted pipes - HELD THAT:- The present writ petition is misconceived as petitioner had an alternative remedy against the impugned order of the Tribunal before the Hon'ble Supreme Court under Section 130 E of the Customs Act, 1962 as the dispute relates to both classification and valuation of imported goods which according to the petitioner was Heavy Metal Scrap (HMS) classifiable under heading 7204.29 of the Customs Tariff Act, 1975 - Even a statutory appeal before this court is barred under Section 130 of the Customs Act, 1962 as the dispute relates to both valuation and classification. That apart the Tribunal has given a finding on facts. It has clearly held that the petitioner has not produced any evidence to substantiate that the imported goods were Heavy Melting Scrap (HMS). We cannot re-determine classification and valuation of the imported goods under article 226 of the Constitution of India. Petition dismissed.
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