JUDGMENT :

Sanjiv Khanna, J.

Leave granted.

2. Impugned order dated 12th September, 2017 passed by the Division Bench of the High Court of Judicature at Allahabad dismisses Writ Petition Tax No.307 of 2017 filed by the appellants, namely M/s Century Metal Recycling Pvt. Ltd. and Gauri Shankar Agarwala, inter alia, on the grounds that the High Court would not exercise extraordinary jurisdiction under Article 226 of the Constitution of India as the matter relates to the valuation of imported aluminium scrap which could be assailed in a statutory appeal and it would not be appropriate for the writ court to decide whether the appellant had or had not agreed to valuation by the customs authorities.

3. The appellant Company is stated to be engaged in the manufacture of aluminium alloys, for which they regularly import aluminium waste as a raw material for self-consumption. Imported scrap, it is accepted, falls under different code names as per specifications of the Institute of Recycling Industry. The grievance raised by the appellants is that the 2nd respondent i.e. the Principal Commissioner of Customs, Noida Customs Commissionerate and its Officers almost uniformly do not clear the consig