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2017 (11) TMI 896 - GUJARAT HIGH COURTMaintainability of petition - alternative remedy of appeal - valuation of imported goods - similar goods - stand of the Department is that in the present case, the adjudicating authority has referred to and relied upon the additional material, instances of imports of similar goods, for arriving at the transaction value - Held that: - reliance placed in the case of Messrs Sedna Impex India Pvt. Ltd. & 1 Versus Union of India & 2 [2017 (11) TMI 846 - GUJARAT HIGH COURT], where similar issue was decided and it was held that It is well settled that the High Court would not ordinarily entertain a writ petition directly aimed against an order-in-original in taxing statute where statutory appeals are available, more so when ultimately the issue is one which would travel to the Supreme Court by way of appeal instead of the High Court - the petition is disposed of, leaving it open to the petitioner to file appeal.
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