2017 (10) TMI 1302

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hat: - The respondent has pointed out as to when the amount has been reimbursed by the client to the petitioner and noted that it was done much after customs duty was remitted by the petitioner - these factual aspects cannot be gone into in a writ petition, as the petitioner has an effective alternate remedy under the provisions of the Customs Act, by approaching the appellate authority - petition .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... forfeiting the security deposit. 3.The learned counsel the petitioner pointed out that the petitioner had received a sum of ₹ 2,00,000/- from his client who is the importer and this amount was payable as customs duty which was subsequently reimbursed by the importer and the transaction having been done through approved banking channel, there can be no allegation made against the petition .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... und it has to be paid to the Investigating Agencies. Thus, these factual aspects cannot be gone into in a writ petition, as the petitioner has an effective alternate remedy under the provisions of the Customs Act, by approaching the appellate authority. 5.Thus, for the above reasons, the Writ Petition is not maintainable and accordingly, the same is dismissed, leaving it open to the petitioner .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X