2018 (5) TMI 572

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....Manish, Ms. Anjali J. Manish and Ms. Nidhi Saini, Advocates Respondents Through: Mr. Kirtiman Singh, CGSC for UOI. Mr. Sanjeev Narula, Sr. Standing Counsel with Mr. Abhishek Ghai Advocate for Customs. SANJIV KHANNA, J. (ORAL): The petitioner M/s Shubh Impex, sole proprietorship of Manish Sobti, had imported 'hooks and eyes fastening strips', the total value of which as per Bill of Entry d....

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....that the impugned order dated 15th November, 2017 can be challenged in appeal, but the petitioner to avail of the appellate remedy, has to make a pre-deposit of Rs. 1.27 crores being 7.5% of the duty imposed. 7. The petitioner, on directions of this Court, has filed an affidavit stating his annual turnover and financial position for the year ending March, 2017. The petitioner had turnover of Rs....

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....d by the petitioner prima facie has merit and requires consideration. This is not a case of clandestine or dubious import. 9. The respondents have challenged and questioned maintainability of the writ petition in view of the alternative remedy. 10. Given the aforesaid facts, while we are inclined to accept the preliminary objection of the respondents on the alternative remedy, we are also in....

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....has not withdrawn or taken away the said power vested in the Writ Court, which should be exercised in rare but compelling and deserving cases, when the cause of justice requires such reduction. 12. Counsel for the petitioner apprehends that the petitioner may have to file second appeal before the Customs, Excise and Service Tax Appellate Tribunal. We would observe that the plea/contention, at t....