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Issues: Whether the writ petition was maintainable in view of the statutory appellate remedy under Section 129-A of the Customs Act, 1962.
Analysis: The petition was founded on alleged violation of natural justice and asserted that the appellate remedy was not efficacious because of the pre-deposit requirement. The Court noted the settled principle that where a statutory appeal is provided, that remedy should ordinarily be availed, and held that the availability of an efficacious alternative remedy weighed against entertaining the writ petition.
Conclusion: The writ petition was not entertained on the ground of alternative remedy and was dismissed.