2021 (6) TMI 871

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....tanding 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. 2. The challenge has been made by the pet....

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....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 remedy/remedies must be exhausted before the petiti....