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2021 (6) TMI 871 - HC - CustomsRecovery of duty draw back - Rule 16 of the Customs and Central Excise Duties Drawback Rules, 1995 - non-application of mind - proceedings vitiated by delay and latches - HELD THAT:- This Court is unable to appreciate the challenge for more than one reason. Firstly, the grounds raised in the writ petition do not merit any serious consideration and also the grounds are not worthwhile enough for this Court to intervene in the matter of impugned proceedings, for the present. The conclusion is on the basis of the reason that the appellate remedy is available under the provisions of the Customs Act and in matters like this, it is always better for the petitioner to approach the Appellate Authority and convince the Authority on the basis of the grounds raised in the present writ petition. This Court finds that the writ petition is not maintainable - Petition dismissed.
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