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2023 (11) TMI 23 - SCH - CustomsMaintainability of petition - availability of alternative remedy - Classification of imported goods - Glucometer - High Court has rejected the contention on alternate remedy because Respondent No.2 (Adjudicating authority) has not even examined the merits of the case when there was a binding order of CESTAT in the case of Bayer [2015 (11) TMI 943 - CESTAT MUMBAI] and allowed the writ Petion - HELD THAT:- On facts, the High Court was right in exercising the extraordinary jurisdiction under Article 226 of the Constitution of India, notwithstanding the availability of statutory remedy. The Special Leave Petition is dismissed.
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