TMI Blog2019 (11) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... wn to the fact that since last seven years they are importing goods and are classified as stated in the memo of this writ petition. We are not inclined to adjudicate on the merits of the matter as impugned order is an appealable order and a statutory appeal is provided under Section 128 of the Customs Act, 1962 before the appellate forum. Petition dismissed on the ground of availability of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing heard counsel for the petitioners and looking to the facts and circumstances of the case, we see no reason to entertain this writ petition for the following reasons:- (a) In the facts of the present case, the bill of entry was filed by the petitioners vide bill entry no. 6871161 dated 20th June, 2018 under Section 17(1) of the Customs Act, 1962. (b) There is a dispute rega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f imagination, it can be said that the order passed by the Assistant Commissioner of Customs is without any jurisdiction nor there is any violation of principles of natural justice while passing the aforesaid order. 3. Much has been argued out by the counsel for petitioners on merits, as well as on the applicability of the exemption notification and attention is also drawn to the fact th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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