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2020 (3) TMI 929 - HC - CustomsMaintainability of appeal - availability of an alternate remedy - final assessment is yet to be completed - HELD THAT:- The Division Bench of this Court in the case of MERCEDES BENZ INDIA PVT. LTD. VERSUS UNION OF INDIA [2010 (3) TMI 300 - BOMBAY HIGH COURT] has stressed upon the Tribunal the need to give deference to the decisions of its co-ordinate benches - Since the Tribunal has dismissed the appeal as premature and that prima facie we find that in identical circumstances the Tribunal has taken a different view, we are inclined to entertain this petition, more particularly in the law laid down by this Court in the case of Mercedes India Ltd. However, before concluding finally on the issue, we find that it will be appropriate to let the Tribunal examine the above cited decisions rendered by the co-ordinate benches and then take an informed decision whether the appeal is premature or otherwise. The appeal is restored to the file of the Tribunal. The Petitioner will place the compilation of the above decisions and any other decisions for consideration of the Tribunal on the question of maintainability of the appeal. The Tribunal after considering these decisions will take a decision regarding maintainability of the appeal. Petition disposed off.
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