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2021 (8) TMI 967 - HC - CustomsMaintainability of appeal - availability of alternative remedy - Provisional release of seized goods - Gold Ornaments - section 110A of Customs Act - HELD THAT:- The attempt of the Department is to bypass the remedy of an appeal against Ext.P10 and that too when, in the appeal preferred by them, interim orders have not been obtained as of yet. The extraordinary jurisdiction under Article 226 of the Constitution of India cannot be utilised by a party to a lis to arm themselves with a sword from this Court, while their statutory remedies are being pursued, unless there are extraordinary circumstances. The claim of the Department that there are extraordinary circumstances based upon the Circular issued on 16.08.2017, though attractive in the initial blush, on a deeper analysis, not of much substance. Since it is submitted across the Bar that the appeal against Ext.P10 order is pending consideration before the Appellate Tribunal, it is not proper to express any opinion on the merits of the issue - Appeal dismissed.
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