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2014 (5) TMI 87 - GUJARAT HIGH COURTAlternate Remedy of Appeal – Assessee agitating bona fide -Duty free imports under advance licence – Non-Furnishment of bank guarantee – Section 128 of Customs Act, 1962 – Held that: - Officer lower in rank than Commissioner has a right of appeal to Commissioner (A) within 60 days from the date of receipt of communication of the order, however, can be extended for another 30 days if sufficient cause for not presenting the appeal is shown - Assessee should avail of the statutory remedy of appeal - Considering the nature of the disputes involved, this court is not inclined to entertain the petition directly - Since assessee was pursuing the remedy before this Court under bona fide belief Commissioner(A), if assesse files such an appeal latest by 31.12.2012, shall hear and decide the same on merits - Assessee is agitating the grievances about not being able to make imports without furnishing bank guarantee, Commissioner shall hear such appeal expeditiously – Decided in favour of Assessee.
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