AMIN MERCHANT vs CHAIRMAN CEN.BOARD OF EXC.& REV..

The Supreme Court upheld the High Court's dismissal of the appellant's Writ Petition and Review Petition, which sought a writ of Mandamus under Section 25 of the Customs Act, 1962, for exemption from customs duty on goods classified under Tariff Sub-Heading 2208.10. The Court found that the appellant failed to demonstrate any error apparent on the record regarding the customs duty assessment and the notification process. Consequently, the appeals were dismissed, affirming the High Court's decisions.