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    <title>2018 (4) TMI 1438 - MADRAS HIGH COURT</title>
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    <description>The Court found that the writ petitions were not maintainable due to the availability of alternative remedies under the Customs Act, 1962. The petitioner, an importer, had not followed the procedure of submitting a representation against reassessment before approaching the Court. The Court directed the petitioner to submit a representation to the proper officer for reassessment within two weeks. The proper officer was instructed to pass orders within 15 days. The Court declined to direct authorities to follow the previous order, leading to the dismissal of the writ petitions.</description>
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      <description>The Court found that the writ petitions were not maintainable due to the availability of alternative remedies under the Customs Act, 1962. The petitioner, an importer, had not followed the procedure of submitting a representation against reassessment before approaching the Court. The Court directed the petitioner to submit a representation to the proper officer for reassessment within two weeks. The proper officer was instructed to pass orders within 15 days. The Court declined to direct authorities to follow the previous order, leading to the dismissal of the writ petitions.</description>
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