Writ Courts Does Not Act as Expertise on Classification of product under Customs Tariff Act: Calcutta HC Dismiss Petition [Read Order]
The court viewed that the writ court should not act as an expertise to scrutinise the composition and mode of manufacture of a product of the nature and do the job of classifying a product as to under which classification list of the Customs Tariff Act.
In a recent case, the Calcutta High Court observed that writ courts do not act as an expertise in scrutinising on the classification of products under the Customs Tariff Act and dismissed the Writ Petition ( WP ). M/S Harsh Polyfabric Pvt Ltd, the petitioner has challenged the impugned order passed by the Appellate Authority…
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