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2019 (9) TMI 1093 - HC - CustomsMaintainability of appeal - alternative remedy - Release of detained goods - provisional assessment u/s 18 of CA - Rejection of declared value - enhancement of value - HELD THAT:- It is not disputed that the petitioner has already filed the Statutory Appeal under Section 128 of CA assailing the Final Assessment Order dated 27.08.2019 before the Commissioner of Customs (Appeals). It is also not in dispute that the petitioner has deposited an amount equal to 7.5% of the demanded differential duty at the time of filing of the appeal. In view of the statutory alternative remedy available to the petitioner having been availed, the only surviving dispute in writ petition pertains to the release of goods lying detained in the Custom Bonded Warehouse under the custody of the Customs Department. Petition disposed off.
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