2018 (10) TMI 227

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..... re appreciation of impugned order in the context of the evidence before it. These are issues which are best agitated and resolved before the Appellate Authority under the Act - there is no reason to exercise our extra ordinary jurisdiction under Article 226 of the Constitution of India as efficacious alternate remedy is available under the Act from the impugned order dated 3 August 2018 - petition .....

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..... ndents copies. 2. This Petition filed under Article 226 of the Constitution of India challenges an order dated 3rd August, 2018 (received on 10th August, 2018) passed by the Joint Commissioner of Customs. The impugned order dated 3 August 2018 is passed under the Customs Act, 1962 (Act). By the impugned order, the goods which were declared by the Petitioner as Roasted Cashew Nuts Grade BB w .....

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..... a third report from another authority. All this this would require appreciation of impugned order in the context of the evidence before it. These are issues which are best agitated and resolved before the Appellate Authority under the Act. 5. In the above view, we see no reason to exercise our extra ordinary jurisdiction under Article 226 of the Constitution of India as efficacious alternate .....

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