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2015 (6) TMI 152
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.... under orders for provisional release of the goods under different shipping bills filed by the appellants. 2. Shri N.K. Bindal (Advocate) appearing on behalf of the appellants argued that appellants filed shipping bills for claiming drawback under Customs Tariff Heading 73.08 under the Customs Act, 1962. That the case was investigated against the appellants for over-valuation of goods for claiming higher drawback rates. Learned Advocate relied upon the judgment dated 27.3.2014 of Honble Gujarat High Court in case of B.S. Scaffolding Industries vs. UOI & Ors. It is the case of the appellant that joint investigation in all these cases was undertaken and seizure memo dated 20.01.2015 was made by the investigating agency DRI, Ahmedabad Zonal....
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....gh Para 13.1 of Larger Bench judgment to bring home the point home that no appeal would lie with CESTAT. 4. As a counter to the arguments made AR, learned Advocate appearing on behalf of the appellants argued that in the case of Auto Dynamic Corporation vs. UOI & Ors in CWP No. 28025 of 2013 dated 17.02.2014. Honble Punjab & Haryana High Court directed the appellant in that case to avail alternative remedy of filing appeal under Section 129A of the Customs Act, 1962. Learned Advocate specifically brought to the notice of the Bench Para 2 of this order dated 17.02.2014 passed by the Honble High Court, where the Revenue itself had argued that appeal against the provisional release order lies with CESTAT under Section 129A of the Customs Ac....