2014 (5) TMI 87

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....: Mr. R J Oza, Advocate (s) Nos. 2 & 3 Mrs. V D Nanavati No. 4 Notice served by DS No. 1 ORDER:- PER : HONOURABLE MR. JUSTICE AKIL KURESHI 1. When this petition was taken up for hearing, learned counsel for the Revenue raises preliminary contention that against the impugned order, the petitioner has right of appeal statutorily provided under Section 128 of the Customs Act, 1962. ....

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....hat the petitioner should avail of the statutory remedy of appeal. Considering the nature of the disputes involved, we are not inclined to entertain the petition directly. Two things further need to be clarified. Firstly, conceding the fact that the petitioner was pursuing the remedy before this Court under bona fide, belief, the Appellate Commissioner, if the petitioner files such an appeal lates....