Challenging Customs Tribunal Orders: Proper Remedy and Appeal Process Explained

The Supreme Court held that the proper remedy for challenging an order by the Customs, Excise and Service Tax Appellate Tribunal is before the High Court under Section 35L of the Central Excise Act, 1944. In this case, the appeals were permitted to be withdrawn to enable the appellant to challenge the impugned order under Section 35G of the Act before the High Court.

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The Supreme Court held that the proper remedy for challenging an order by the Customs, Excise and Service Tax Appellate Tribunal is before the High Court under Section 35L of the Central Excise Act, 1944. In this case, the appeals were permitted to be withdrawn to enable the appellant to challenge the impugned order under Section 35G of the Act before the High Court.

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