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2020 (6) TMI 234 - KERALA HIGH COURTDetention of goods - overvaluation - case of petitioner is that role of the petitioner is only as a Customs Broker and have no role in declaring the value of the goods - HELD THAT:- This Court cannot while exercising power under Article 226 exercise judicial review in examining the veracity and genuinity of impugned documents Exts.P9 and P11 as they are subject to appeal in view of the provisions of the Regulations 2013, now amended 2018 and Section 129 of the Customs Act. Though Sri.Sreelal Warrier, informs this court that he would be verifying regarding the working of the Tribunal but, there is no closure of the system in preventing the affected party in filing the appeal particularly when the limitation is not still expired. The petitioner is relegated to avail the remedy of appeal if so advised and the appeal is directed to be disposed of by the Tribunal as expeditiously as possible within a period of two months as provided under the regulation. Petition disposed off.
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