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2019 (7) TMI 345 - HC - CustomsAvailability of alternate and efficacious remedy of appeal - requirement with the pre-deposit - effective opportunity of cross-examination denied - HELD THAT:- Since we do not propose to entertain these petitions on ground of availability of alternate and efficacious remedy to the petitioners, we refrain from making any observations on merits of rival contentions on the aspect of alleged breach of provisions of Section 138B of the said Act or alleged flaw in the decision making process. This is not fit case to exercise our discretion and entertain the present petitions, when, the petitioners have an alternate and efficacious remedy of appeal available to them under the said Act.
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