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TMI Blog2017 (11) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 128 of the Act. The same would be efficacious and proper forum for redressal of the grievance. If any such an appeal is filed within a period of two weeks from today, the same would not be dismissed on the ground of limitation - petition disposed off. - W.P.(C) 10015/2017 - - - Dated:- 14-11-2017 - MR. SANJIV KHANNA MS. PRATHIBAM. SINGH JJ. Petitioner Through: Mr. Priyadarsh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the petitioner, however, has drawn our attention to the judgment of this court in case of Spirotech Heat Exchangers Pvt. Limited v. Union of India 2016 (341) E.L.T. 110 (Del.) and G.B. International v. Union of India 2017 (347) E.L.T. 406 (Del.). 3. Normally, writ petitions are not entertained, where there is an equally efficacious alternative remedy. This is clear from the ratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt/Supreme Court, the authorities were imposing harsh conditions for grant of provisional release order. The case of Spirotech (supra) was that of an exporter who was asked to pay 100% of the differential duty and also was asked to furnish a Bank Guarantee equal to 25% of the differential duty. In addition, Bond of 100% value of the goods was required to be executed. In these circumstances an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and onerous, the writ petition would be entertained, notwithstanding the statutory appellate remedy. Nor is it a principle or ratio that only 20-30% of the differential duty is required to be deposited. The facts of each case have to be considered and examined on their own merits. 8. We would also clarify that there is a difference between condition of pre-deposit and challenge to an order of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould also observe that if an appeal is filed, it would be disposed of expeditiously and preferably within a period of five weeks from the filing of the same. 11. Counsel for the respondent has undertaken to inform the petitioner about the authority before whom the appeal would lie as counsel for the petitioner states that there is some confusion as to the authority which has passed the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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