2019 (6) TMI 647

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.... the present subject product namely 'Oleo Pine Resin'. The second respondent herein had issued a show cause notice dated 25.03.2003, calling upon the petitioner to show cause as to why Custom Duty of 16 % should not be levied and the provisional assessment finalised. The Writ petitioner had given a reply dated 29.04.2003 and not being satisfied with the explanation given, the impugned Order-in-Original came to be passed by the second respondent on 06.05.2003. 3.The learned counsel for the petitioner submitted that in the earlier consignment, when a similar objection was raised by the respondent herein demanding Customs Duty for the product manufactured through manual process, the same came to be challenged before the Commissioner o....

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....) Appellate Tribunal, in a case which has no relevance to the present case in hand. 5.The learned Standing Counsel for the respondents submitted that in view of the Section 128 of Customs Act an Appeal remedy is available against the impugned order in original and hence the Writ Petition is liable to be dismissed for not availing the alternate remedy. The learned Standing Counsel further submitted that earlier the petitioner herein had challenged the show cause notice issued by the second respondent before this Court in W.P.No.11703 of 2003, the same came to be disposed of by a direction to consider with a liberty to give his reply. When the High Court had also refused to entertain the writ petition, on the ground that an alternative remed....