2009 (4) TMI 524

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..... fective - Assistant Commissioner (Drawback), has rejected all these claims on the ground that they were barred by limitation – Held that:- When an alternative and efficacious remedy is available to the parties concerned, the writ Court could be reluctant to entertain the writ petition, writ petitions are not at all maintainable before this Court as the petitioner can very well avail the remedy ava .....

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..... l these claims on the ground that they were barred by limitation. Challenging the said orders, the petitioner has come forward with these writ petitions. 3. The learned counsel for the petitioner would submit that under Section 74 of the Customs Act, the petitioner is entitled for the drawback on re-export of the above duty paid. He would further submit that under Section 74 of the Customs Act, .....

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..... Bank Realisation Certificate) had not been produced in all these cases. Such certificates were produced only after six months. Therefore, according to him, it should be treated that the claims were made properly only on the production of the above certificates. On this ground, the claims of the petitioner were rejected, it is contended. The learned counsel would further contend that in any view of .....

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..... appeal before the Appellate Authority under Section 128 of the Customs Act. In my considered opinion, such remedy under Section 128 of the Customs Act, is not only alternative but also very efficacious. 7. At this stage, it should be mentioned that the power of this Court under Article 226 of the Constitution of India is of course very extensive, but there are certain self-imposed restrictions .....

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..... appropriate appeals under Section 128 of the Customs Act, to the authorities concerned within a period of 15 days from today and the same shall be construed to be made within the period of limitation. If any such appeals are preferred, the Appellate Authority is directed to dispose of the same strictly in accordance with law within a period of six weeks thereafter. - - TaxTMI - TMITax - Custo .....

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