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2019 (9) TMI 478 - HC - CustomsValuation of imported goods - rejection of declared value - alleged forgery of market enquiry - HELD THAT:- There is some element of truth in the contentions of the petitioners that the Market Inquiry Report dated 31.05.2012 (P-2) is possibly forged, however, we do not find it appropriate to decide the issue while exercising writ jurisdiction under Article 226 of the Constitution.
Further, the Tribunal consisting of two members (Member Judicial and Member Technical) would be quite competent to deal with all the issues raised by the petitioners for proper adjudication. It is also conceded that at present the Tribunal is available at Chandigarh, therefore, there seems to be no difficulty for the petitioners to approach the Tribunal. The petitioners are relegated to file their appeals before the CESTAT, Chandigarh and if the appeals are filed within one month the date of receipt of certified copy of this Order, the learned Tribunal shall preferably within next six months decide the appeals in accordance with law without going into the question of limitation - petition disposed off.
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