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Case Law Details

Case Name : M/s. Jaap Auto Distributors Vs. The Assistant Commissioner of Customs (Madras High Court)
Appeal Number : W.P. No. 25415 Of 2017 AND W.M.P. No. 26857 Of 2017
Date of Judgement/Order : 05/10/2017
Related Assessment Year :
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M/s. Jaap Auto Distributors Vs Assistant Commissioner of Customs (Madras High Court)

A Writ Court cannot make a fact finding exercise to ascertain, which would be an appropriate entry under which the goods are to be classified. In fact, under the normal course in respect of classification disputes, the High Court  cannot entertain an appeal against an order passed by the CESTAT as appeal lies to the Hon’ble Supreme Court in respect of classification issues or matters concerning rate of tax.

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