2019 (12) TMI 74

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the appellant(s) regarding the efficacy of Article 24 of the Appendix D to the Treaty cannot be adjudicated by the competent authority. That issue needs to be addressed by the High Court in the Writ Petition(s) filed by the concerned appellant(s). The parties are relegated before the High Court by restoring the concerned writ petition(s) to their original number(s), to be decided on their ow .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... it Petition Nos.2491 of 2018 and 2831 of 2018 respectively. 3. The appellant(s) by way of writ petition(s) challenged the show cause-cum-demand notices issued by the Officers of Customs under Section 28 of the Customs Act, 1962 concerning Mumbai, Delhi and other ports. 4. As regards appeal by Kothari Metals Limited, the notices pertain to more than one port. The show .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ernative remedy. 7. Needless to observe that the issue raised by the appellant(s) regarding the efficacy of Article 24 of the Appendix D to the Treaty cannot be adjudicated by the competent authority. That issue needs to be addressed by the High Court in the Writ Petition(s) filed by the concerned appellant(s). 8. In this view of the matter, we set aside the impugne .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X