2015 (11) TMI 949 - HC - Customs

Maintainability of appeal - Alternate remedy - Held that - appeal would lie under Section 35 (2) against the impugned order. Since the petitioner has alternate remedy, the petition would not be tenable. - However, in order to enable the petitioner to take recourse of alternate remedy available in law, interim order granted stands extended for the period of two weeks. - Decided partly in favour of assessee.

Summary

The Bombay High Court rejected the petition due to the availability of an alternate remedy under Section 35(2). The interim order was extended for two weeks to allow the petitioner to pursue the alternate remedy.