2021 (6) TMI 871

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....ndent : Mr.K.Mohana Murali Krishnan Standing Counsel ORDER This Writ Petition is filed against the proceedings of the respondent demanding recovery of draw back amount of Rs. 62,44,846/- against shipping bills mentioned in Table-1 as detailed under Rule 16 of the Customs and Central Excise Duties Drawback Rules, 1995 along with applicable interest under the provisions of Customs Act, 1962. ....

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....n. However, it is certainly, not open to the petitioner to bypass the effective appellate remedy made available under the statute and rush to this Court by invoking the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India. 4. It is needless to mention that the appellate remedy that has been made available under the statute is effective and proper and such reme....