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TMI Blog2020 (3) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... sed under the Customs Act, 1962 then he has an efficacious remedy available by way of filing an appeal before the appellate authority. In view of the abovesaid facts, if the petitioner is aggrieved by the impugned order dated 18.02.2020 passed by Additional Customs Officer, Lucknow thereby rejecting the petitioner's application for provisional release of the vehicle then he has got alternat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it petition, the petitioner has prayed for the following main relief:- 1- Issue a writ, order or direction in the nature of certiorari quashing the impugned provisional order dated 18.02.2020 passed by Additional Customs Officer, Lucknow. 2- Issue a writ, order or direction in the nature of mandamus commanding and directing the opposite party no. 3 to release the consignment of cosmetic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de the controversy involved in the present case, we feel appropriate to go through the provisions as provided under Section 128 of the Customs Act, 1962 which on reproduction reads as under:- 128. Appeals to [Commissioner (Appeals)]. -(1) Any person aggrieved by any decision or order passed under this Act by an officer of customs lower in rank than a [Commissioner of Customs] may appeal to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... form and shall be verified in such manner as may be specified by rules made in this behalf. From the perusal of Section 128 of the Customs Act, 1962 , the position which emerged out is that when a person who is aggrieved by any order passed under the Customs Act, 1962 then he has an efficacious remedy available by way of filing an appeal before the appellate authority. Thus, in view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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