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2022 (6) TMI 1141 - MADRAS HIGH COURTDetention of goods - goods proposed to be exported under duty draw back scheme - levy of penalty - HELD THAT:- There are no merits in the present writ petition as far as the challenge to the impugned order is concerned as the petitioner has an alternate remedy. Therefore, the writ petition is liable to be dismissed. However, liberty given to file a statutory appeal before CESTAT, chennai within a period of sixty days from the date of receipt of copy of this order to the petitioner. The writ petition stands disposed off.
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