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TMI Blog2019 (9) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... d 7.8.2015 (Annexure P-13) whereby the Commissioner (Appeals)-First Appellate Authority has dismissed the appeal of the petitioners filed against the Order-in- Original dated 09.1.2014 (P-7) passed by the Additional Commissioner of Customs, New Delhi. 2. Petitioner nos.1 & 2 are two sister concerns situated at Ludhiana, engaged in the manufacture and export of Textile Garments, namely, Knitted Gents Shirts and Knitted Track Suits. Both the petitioners in April 2012 brought their consignments for export at Inland Container Depot (ICD) Tuglaqabad, New Delhi and filed different shipping bills claiming the benefit of Duty Drawback. The Directorate of Revenue Intelligence, Ludhiana (DRI) doubting the declared value detained the export consig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to avail their remedy of appeal before the First Appellate Authority. However, vide subsequent orders dated 6.1.2015 and 12.03.2015 the Hon'ble High Court left the issue of examination of Market Inquiry Report by the CFSL and the Hand Writing Export to determine the alleged forgery open to be decided by the Appellate Authority. 5. The Appellate Authority vide impugned order dated 7.8.2015 (P13) has dismissed the appeals without going into the question of the alleged forgery. Hence the present writ petition seeking the quashing of Order-in-Appeal (P-13). 6. Mr. Jagmohan Bansal, Advocate for the Petitioners has contended that in view of the admissions made by the shopkeepers in their cross examination, it is apparent that the Marke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lement of truth in the contentions of the petitioners that the Market Inquiry Report dated 31.05.2012 (P-2) is possibly forged, however, we do not find it appropriate to decide the issue while exercising writ jurisdiction under Article 226 of the Constitution. We further find that the Tribunal consisting of two members (Member Judicial and Member Technical) would be quite competent to deal with all the issues raised by the petitioners for proper adjudication. It is also conceded that at present the Tribunal is available at Chandigarh, therefore, there seems to be no difficulty for the petitioners to approach the Tribunal. 11. Accordingly, we relegate the petitioners to file their appeals before the CESTAT, Chandigarh and if the appeals ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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