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2016 (6) TMI 751 - HC - CustomsClaim of exemption on import of Uninterrupted Power Supply System 200 KVA Delphys Green Power C6 with Cardboard/Pallet Packing - Notification No.25/2005 dated 01.03.2005, which provides for exemption of Basic Customs Duty for import of Static Converters for automatic data processing machines and units thereof, and telecommunication apparatus - Maintainability of writ petition - Alternative appellate remedy. Held that:- the right of appeal is a statutory right and where the law provides remedy by filing an appeal on limited grounds, the grounds of challenge cannot be enlarged by filing a petition under Articles 226 of the Constitution of India. The Writ Petition filed under Article 226 of the Constitution of India by the appellant company was wholly misconceived and the same is not maintainable. Therefore, the learned Judge has rightly dismissed the Writ Petition as not maintainable in the light of the appeal remedy under Section 129-A of the Act - Decided against the petitioner.
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