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2013 (12) TMI 823 - MADRAS HIGH COURTMaintainability of Petition Factual disputes Held that:- Many of the grounds are raised on factual aspects of the case with regard to the utilisation of the duty free indigenous capital goods - the petitioner also relies upon various documents in support of the plea that they are not liable to pay the duty demanded the Court is not inclined to go into various factual aspects of the case as several grounds are on disputed questions of facts - there is an effective alternative remedy under the provisions of the Customs Act, 1962, the writ petitions by-passing the alternative remedy are misconceived Decided against Petitioner.
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