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TMI Blog2018 (10) TMI 1576X X X X Extracts X X X X X X X X Extracts X X X X ..... ng an Appeal to the Supreme Court, would not by itself lead to the conclusion that the decision was malafide - All this is matter of evidence and can be best adjudicated before the Civil Court by leading evidence. It requires determination of factual issues. Petition not entertained - the remedy, if any, available to the Petitioner, is to file a suit in a Civil Court where above aspect can be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grievance that Petitioner had to bear the demurrage charges by making payment to Central Warehousing Corporation of India, in respect of its imported goods. This payment of demurrage charges, according to the Petitioner, arose on account the malafide action on the part of the Respondent-Revenue in not accepting the transactional value declared of goods imported in February, 2013. This resulted in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent-Revenue. Thus, it seeks to recover the demmurage charges from the Revenue. 3. In support, learned Counsel for the Petitioner relied upon the Circular No. 42 of 2001 dated 31st July, 2001 issued by the Central Board for Excise Customs to point out that no intimation was given by the Customs with regard to the option available to store the goods under Section 49 of the Act and/or doin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision was malafide. All this is matter of evidence and can be best adjudicated before the Civil Court by leading evidence. It requires determination of factual issues. 5. In the above view, we are not inclined to entertain the Petition. Thus, the remedy, if any, available to the Petitioner, is to file a suit in a Civil Court where above aspect can be considered. 6. However, we make it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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