The contested order dated the 12th of September, 2017, issued by the Division Bench of the High Court of Judicature at Allahabad, rejects Writ Petition Tax No. 307 of 2017 ... submitted by the appellants, specifically M/s Century Metal Recycling Pvt. Ltd. And Gauri Shankar Agarwala, primarily on the basis that the High Court is disinclined to invoke extraordinary jurisdiction under Article 226 of the Constitution of India, as the issue pertains to the assessment of imported aluminium scrap, which is subject to challenge via a statutory appeal, thereby rendering it inappropriate for the writ court to adjudicate on whether the appellant had consented to the valuation imposed by the customs authorities.