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2020 (4) TMI 280 - HC - CustomsMaintainability of petition - alternative remedy of appeal - Refund of SAD - section 27 of the Customs Act, 1962 - denial on the premise that the identity of the goods had been changed on account of slicing of the timber into pieces - HELD THAT:- All questions raised before this court, including the aspect of limitation, can be raised before the departmental appellate authority. When the statute provides for an efficacious alternative remedy in a given case, then such remedy has to be exhausted first before taking recourse to any other remedy - This is not the case where alternative remedy shall not operate as a bar as none of the contingencies, namely (i) violation of the principles of natural justice (ii) enforcement of any of the fundamental rights or (iii) where the order or proceedings are wholly without jurisdiction or the vires of an act, has been challenged. Hence, it would be appropriate that the petitioner avails the alternate remedy of challenging the impugned order by filing appeal before the departmental appellate authority - Petition is disposed off with the direction that petitioner shall be at liberty to file an appeal against the impugned order-in-original dated 31.10.2019 passed by the Office of respondent No.3 before the concerned Commissioner of Customs (Appeals) within a period of Two Weeks from the date of receipt of writ of this order.
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