Home Case Index All Cases Customs Customs + HC Customs - 2019 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 257 - HC - CustomsMaintainability of petition - alternative remedy of appeal - Valuation of export goods - fabrics and ready-made garments - exports made in proxy dummy - inflated export value so as to avail undue and otherwise inadmissible export benefits advantage - rejection of declared FOB value - Held that:- This Court is not commenting upon the issue and upon the findings given by the learned Commissioner, as the petitioner is having an alternative remedy of preferring an appeal before the Customs, Excise & Service Tax Appellate Tribunal - This Court is of the opinion that as the order has been passed by an authority competent under the statute to pass an order and as the order has been passed after hearing the petitioner in detail, the present petition deserves to be dismissed on the ground of availability of alternative equally efficacious remedy. No case for interference is made out in the matter - petition dismissed.
|