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2018 (5) TMI 271 - MADRAS HIGH COURTMaintainability of petition - Appellate remedy not availed of - petitioner approached this Court under Article 226 of the Constitution without availing the appellate remedy against the impugned order - Held that: - since the issue involved with regard to the classification of the product imported, the Division Bench of the High Court exercising appellate jurisdiction over the orders of the CESTAT, is denude of powers to decide a classification dispute, as appeal lies to the Hon'ble Supreme Court. Therefore, the petitioner cannot seek for a direction from this Court to rule on a classification dispute. On facts, it is admitted that the petitioner has been clearing the very same LCD panels by classifying the same under CTH 8529 for over three years. The question would be as to whether the petitioner at this juncture can claim that the imported goods are classifiable under CTH9013. The matter clearly involves appreciation of the factual position, what is the nature of the product imported by the petitioner etc. Undoubtedly, such an exercise cannot be undertaken by a Writ Court. Petition dismissed being not maintainable.
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