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2018 (6) TMI 266 - HC - CustomsMaintainability of appeal - alternative remedy - disputed question of facts - Provisional release of goods - whether communication dated 28th May, 2018 was an order passed under Section 110A of the Act? - Counsel for the petitioner accepts that an order under Section 110A of the Customs Act can be made subject matter of an appeal - Held that:- We are not inclined to entertain the present writ petition and leave it to the petitioner to invoke the statutory appellate remedy. Disputed questions of facts are involved as is apparent from the chequered history. Preliminary question and issue would be regarding to valuation of Hops Pellet imported from Germany. Consignment was imported in February, 2016. The show cause notice was issued on 23rd January, 2017. Request for provisional release was made after 18 months of seizure. Without making any comments on merits, we leave it to the petitioner to invoke statutory appellate remedy - petition dismissed as not entertained.
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