TMI Blog2019 (6) TMI 1235X X X X Extracts X X X X X X X X Extracts X X X X ..... If that being the position, there is no inhibition for the petitioner to avail the alternative remedy of statutory appeal provided under the Act for redressal of his grievance as the contentions raised by the petitioner revolves around the factual aspects of the case. There is no other option for this Court except to relegate the petitioner to the Appellate Authority to avail the alternative r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner that as per the purchase order of M/s. Wipro Enterprises [P] Limited, for supply of Cinnamon leaf oil, Citronellol oil and Palmorosa oil of various quantities totally valued at ₹ 4,76,000/-, the goods were transported after generating invoice. It is contended that the respondent No.2 has intercepted with the goods vehicle at the suburb of Mysore and proceedings were initiated under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner reiterating the grounds urged in the writ petition would submit that the conduct of the respondent No.2 in initiating the proceedings under Section 129 of the Act is wholly arbitrary and without jurisdiction and the same cannot be sustained. Hence, seeks for setting aside the order and to issue a direction to the respondents to refund the penalty amount of ₹ 1,71,360/- paid pursuant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on for this Court except to relegate the petitioner to the Appellate Authority to avail the alternative remedy of appeal available under the Act. Hence, the writ petition stands disposed of with liberty to the petitioner to avail the alternative remedy of appeal as aforesaid. If such an appeal is preferred within a period of two weeks from the date of receipt of certified copy of the order, the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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