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2018 (2) TMI 1719 - HC - CustomsProvisional release of goods - requirement of furnishing Bank Guarantee - Held that: - if the petitioner is aggrieved by the impugned order, he can prefer an Appeal before the Commissioner of Customs (Appeals). This is clear on a reading of Section 128 of the Customs Act, 1962. In the instant case, the petitioner is required to avail such remedy because of the complicated factual situation involved. Therefore, the Court cannot test the correctness of the impugned order, by making a roving enquiry into the factual position, which has been placed before the Court at the instance of the DRI - Petition is disposed of, by directing the petitioner to file an Appeal before the Commissioner of Customs (Appeals).
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