Home Case Index All Cases Customs Customs + HC Customs - 2018 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 225 - HC - CustomsMaintainability of petition - alternative statutory remedy of appeal - fulfillment of conditions and the obligations for export stipulated in the bond - appeallable order under Section 128 of the Customs Act, 1962. Section 128 of the said Act. Held that:- Initially, the writ petitioner has to exhaust the remedies provided under the Act. No writ petition can be entertained before exhausting the remedies provided under the Act, other than under exceptional circumstances. The writ petitioner is at liberty to redress his grievances by preferring an appeal before the competent authorities. If the writ petitioner states that he has already fulfilled the export obligations, even then, he is at liberty to pursue an application before the competent authorities for necessary action. However, in respect of the present writ petition, the relief as such sought for to quash the impugned demand notice cannot be granted. Petition dismissed.
|