1977 (9) TMI 109

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..... I to the writ petition) passed by the Collector of Central Excise, Kanpur. 2. Very briefly stated the facts were as follows :- The petitioner runs a factory under the name and style of Indian Rolling Mills. It is situated in Fazalganj, Kanpur, on 31st of July, 1974, the Excise authorities seized the stocks of the factory. Under Section 110 of the Customs Act, where any goods are seized and n .....

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..... have been admitted under the provisions of Article. 226 as it stands amended, stands abated on the commencement of the Amending Act. Clause (3) of Article 226 of the Constitution lays down that existence of an alternative remedy will be a complete bar to the entertaining of a writ petition. The learned Standing Counsel invited our attention to Section 128 of the Customs Act which provided for an a .....

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