https://www.taxtmi.com/caselaws?id=211383 Orders rejecting drawback claims under Rule 5 of the Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995 were appealable under Section 128 of the Customs Act, 1962. Because the petitioner could raise all grounds before the appellate authority and the statutory appeal was an effective alternative remedy, the writ court applied the normal restraint against entertaining writ petitions where an efficacious appeal exists. The writ petitions were therefore held not maintainable and dismissed, leaving the petitioner to pursue the statutory appellate remedy. en-us Wed, 01 Apr 2009 00:00:00 +0530 Tue, 13 Mar 2012 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211383 Orders rejecting drawback claims under Rule 5 of the Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995 were appealable under Section 128 of the Customs Act, 1962. Because the petitioner could raise all grounds before the appellate authority and the statutory appeal was an effective alternative remedy, the writ court applied the normal restraint against entertaining writ petitions where an efficacious appeal exists. The writ petitions were therefore held not maintainable and dismissed, leaving the petitioner to pursue the statutory appellate remedy. Case-Laws Customs Wed, 01 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211383