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2019 (11) TMI 73 - HC - CustomsMaintainability of appeal - existence of efficacious alternative remedy - appropriate forum - Section 128 of the Customs Act, 1962 - HELD THAT:- Much has been argued out by the counsel for petitioners on merits, as well as on the applicability of the exemption notification and attention is also drawn to the fact that since last seven years they are importing goods and are classified as stated in the memo of this writ petition. We are not inclined to adjudicate on the merits of the matter as impugned order is an appealable order and a statutory appeal is provided under Section 128 of the Customs Act, 1962 before the appellate forum. Petition dismissed on the ground of availability of efficacious alternative remedy.
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