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2023 (7) TMI 1100 - CALCUTTA HIGH COURTMaintainability of petition - availability of efficacious alternate remedy of filing an appeal - goods have already been released - intent on the part of the appellant to evade the payment of tax - HELD THAT:- The adjudicating authority has considered the facts and given his own reasoning as to how he is not agreeable to the submissions made by the appellant. The correctness of the decision taken by the original authority based on the facts and circumstances has to be adjudicated and when disputed questions of fact are involved, it is but appropriate for the appellant to invoke the appellate authority since the appellate authority will be able to re-appreciate the factual position and come to a conclusion. The appellant should file a statutory appeal and the appellate authority should consider the appeal petition both on facts as well as on law and after affording an opportunity of personal hearing to the authorised representative of the appellant, a reasoned decision shall be rendered on merits and in accordance with law. Appeal disposed off.
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