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2019 (9) TMI 1222 - HC - CustomsMaintainability of petition - alternate remedy of appeal - Benefit of concessional rate of duty - demand of differential duty - import of Areca nuts. Whether it is an established position that there have been breach of principles of natural justice and, if disputed questions of fact arise on this aspect? - Whether the same point can also be urged in a substantive appeal which remedy is available to the Petitioners under section 129 of the Customs Act? HELD THAT:- The conduct of the Petitioners is such that the Petitioners are not entitled to invoke extra ordinary jurisdiction of this Court. This is not a fit case where we can conclusively hold that the Petitioners were not aware of the proceedings and that there is no merit in the stand of the Respondents that the Petitioners have deliberately adopted this strategy so as to create lacuna to challenge the impugned order. Since the Petitioners have an alternate remedy of appeal against the impugned order and that the Petitioners can urge all the points available to them in law including those raised in this petition before the Appellate Authority, we do not feel it necessary to delve upon the matter any further. Petition rejected.
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