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2018 (11) TMI 1530 - HC - CustomsMaintainability of petition - alternative remedy of appeal - demand of duty drawback even for the period prior to five years - time limitation - Held that:- The petitioner has an alternative efficacious remedy of appeal against the impugned order. The Apex Court in Commissioner of Income Tax and others vs. Chhabil Dass Agarwal, [2013 (8) TMI 458 - SUPREME COURT], considered the question of entertaining writ petition where alternative statutory remedy was available, where it was held that Act provides complete machinery for the assessment/re-assessment of tax, imposition of penalty and for obtaining relief in respect of any improper orders passed by the Revenue Authorities, and the assessee could not be permitted to abandon that machinery and to invoke the jurisdiction of the High Court under Article 226 of the Constitution when he had adequate remedy open to him by an appeal to the Commissioner of Income Tax (Appeals). The remedy under the statute, however, must be effective and not a mere formality with no substantial relief. The instant writ petitions are not entertained to grant relief to the petitioners by exercising the extra ordinary writ jurisdiction under Article 226 of the Constitution of India - the petitioners are relegated to the alternative remedy of filing appeal against the impugned order, before the authorities below within one month from the date of receipt of a copy of this order - petition dismissed.
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