https://www.taxtmi.com/caselaws?id=762725 The court dismissed the petitions, directing the petitioners to pursue the alternate remedy of appeal to the Appellate Tribunal as provided under Section 129B of the Customs Act, 1962. The court determined that the appellate authority is better positioned to assess whether the alleged non-furnishing of documents was prejudicial to the petitioners' defense. It criticized the petitioners for misleading statements regarding the availability of alternate remedies and emphasized the necessity of exhausting statutory remedies before seeking judicial intervention. The appellate authority was instructed to consider the appeals on their merits, disregarding any limitation issues, since the petitions were filed within the prescribed period. All contentions, except those previously addressed by the Supreme Court, remain open for further consideration. en-us Wed, 04 Dec 2024 00:00:00 +0530 Fri, 06 Dec 2024 08:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762725 The court dismissed the petitions, directing the petitioners to pursue the alternate remedy of appeal to the Appellate Tribunal as provided under Section 129B of the Customs Act, 1962. The court determined that the appellate authority is better positioned to assess whether the alleged non-furnishing of documents was prejudicial to the petitioners' defense. It criticized the petitioners for misleading statements regarding the availability of alternate remedies and emphasized the necessity of exhausting statutory remedies before seeking judicial intervention. The appellate authority was instructed to consider the appeals on their merits, disregarding any limitation issues, since the petitions were filed within the prescribed period. All contentions, except those previously addressed by the Supreme Court, remain open for further consideration. Case-Laws Customs Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762725