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2016 (8) TMI 432 - HC - CustomsExemption Notification No.12/2012-Customs, dated 17.3.2012. - import of garment accessories in the name of Apparel Exporters - cross-examination of witnesses - articles 226 of the constitution - Section 124(a) of the customs Act - alternate remedy under Section 129-A of the Customs Act, 1962 - Held that: - it is a settled legal position that the Customs Act and other Taxation Statutes are a complete Code by themselves. The enactment provides for a hierarchy of remedies and an aggrieved person should not be permitted to bypass the statutory remedy available under the Act, especially when the matter relates to a taxation Statute. On the grounds raised by the petitioner, the Court cannot exercise its extraordinary jurisdiction to interfere with the impugned order and allow the petitioner to bypass the appeal remedy - writ petition dismissed - decided against petitioner.
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