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2013 (12) TMI 823 - HC - CustomsMaintainability 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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