Harsh Polyfabric Pvt. Ltd Vs Union Of India
Date: January 10, 2023
Subject Matter
HC cannot decide on the question of classification of goods. Only scientific and technical experts can give such an opinion.
Summary
Petitioner had filed present appeal challenging impugned order on classification of goods . HC cannot scrutinise an adjudicating authority’s decision by acting as an appellate authority over such order. Only scientific and technical expert can…
[Order]. - The Court: Pursuant to the direction of this Court, petitioner has already deposited the deficit Court fees and files document to this effect which may be kept with the record. Heard learned advocates appearing for the parties. 2. By this writ petition petitioner has challenged the impugned order dated 31st October, 2019, passed by the Appellate Authority under relevant provision of Wes…