2016 (4) TMI 1021

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..... nt : Shri Saiby Jose Kidangoor, Adv. And Thomas Mathew Nellimoottil, SC JUDGMENT The challenge in the writ petition is against Ext.P7 order passed by the 3rd respondent, who is the appellate authority under the Customs Act, and situated in Chennai. The grievance of the petitioner is that by Ext.P7 order, the 3rd respondent had rejected the appeal preferred against an order of the original auth .....

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..... etition has been filed seeking, inter alia, to quash Ext.P7 order and to issue a direction to the 2nd respondent to refund amounts that are allegedly due to the petitioner. 2. I have heard the learned counsel appearing for the petitioner as also the learned Standing Counsel appearing for the respondents. On a consideration of the facts and circumstances of the case and the submissions made acros .....

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..... r the said Act. Applying this test, the jurisdictional High Court in the instant case would be the Madras High Court and not the Kerala High Court. I also note that against Ext.P7 order, the petitioner has an effective alternate remedy by way of an appeal before the Customs, Excise and Service Tax Appellate Tribunal, under Section 129E of the Customs Act. Thus, in any view of the matter, I do not .....

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