BenQ India Private Limited Vs Commissioner of Customs (Madras High Court)
Madras High Court held that writ filed alleging wrong classification of goods cannot be entertained due to availability of alternative remedy of filing an appeal before CESTAT. Accordingly, writ petition is dismissed.
Facts- The petitioner is aggrieved by the wrong classification of the petitioner’s imported goods under the Customs Tariff Act. The petitioner claims that erroneously by total non-application of mind to the earlier orders passed by the Commissioner of Customs Appeals as well as by the CESTAT, wherein the goods were rightly classified under CTI 8471 41 90, but in the impugned order, erroneously, without following the earlier orders passed by the Commissioner of Customs Appeals as well as the CESTAT, has classified the imported goods of the petitioner under CTI 8528 59 00.
Conclusion- Held that being a classification issue, the question of entertaining this writ petition, at this stage, when the petitioner is having a statutory appeal remedy available before the CESTAT, does not arise. Learned counsel for the petitioner, therefore, is not pressing this writ petition. He seeks for a direction to the CESTAT, as and when the appeal is filed by the petitioner, aggrieved by the impugned order dated 24.03.2025, to consider the aforementioned decisions, which according to the petitioner will make it clear that the petitioner’s imported goods will only fall under the classification 8471 41 90 under the Customs Tariff Act. This Court is not expressing any opinion on the merits of the petitioner’s contention. But, no prejudice would be caused to the respondents if such a direction is issued. Accordingly, this writ petition is dismissed as not pressed.
