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2018 (11) TMI 425 - HC - CustomsMaintainability of petition - alternative remedy of appeal - Validity of SCN - SCN issued without seizing the goods - whether the goods are liable to be confiscated? - Held that:- The Customs Act, 1962, as seen, provides for an effective Appellate mechanism. Any person aggrieved by any Order or decision passed by a Lower Adjudicating Authority is entitled, under Section 128 of the Act, to appeal against it before the Commissioner of Customs [Appeals]. Later on, if the grievance subsists, that person, under Section 129, can appeal to the Customs, Excise and Service Tax Appellate Tribunal - A statute may provide to an aggrieved person an efficacious remedy through an appeal to the prescribed Authority and a second appeal to the Tribunal. Only after exhausting them can an aggrieved person knock the High Court’s doors. The Ezek’s plea is declined to be entertained, by invoking this Court’s extraordinary jurisdiction under Article 226, for Ezke does have an efficacious alternative remedy - but the respondent authorities will hear Ezek’s representative and dispose of its claim for the release, provisional or otherwise, of the imported goods, expeditiously, in one week - petition disposed off.
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