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2023 (5) TMI 678 - ALLAHABAD HIGH COURTPlace of origin of goods - it is claimed that the goods are originated from Mizoram, inside the country - petitioner claimed to be the first purchaser of the goods inside the country - HELD THAT:- This being a dispute arising under fiscal statute involving questions of fact as to whether goods had been imported from outside the country or had originated within the country and whether they had been correctly described in the invoice document or not, those issues would require fact enquiries to be made and evidence to be appreciated before any firm conclusion may be reached. Further, in face of the petitioner having availed two statutory remedies, there are no justification for the petitioners now to avoid filing of second appeal before the Tribunal and seek adjudication in the writ proceedings, instead. At the same time, the writ petition was filed in the month of March, 2023 and the same is pending before this Court. It is considered appropriate to dispose of the writ petition with liberty to the petitioners to file statutory appeal before the Tribunal. If such appeal is filed within two weeks from today in accordance with law, the Tribunal may treat the same to have been filed within time and proceed on merits and decide the same in accordance with law - petition disposed off.
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