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TMI Blog2020 (10) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mr. R. Aravindan O R D E R Heard the learned counsel appearing for the petitioner and the learned standing counsel appearing for the respondents. 2. The petitioner imported Wax Coated Waste Corrugated Paper Cuttings during the period from 14.12.2015 to 16.12.2017 under 96 bills of entries. The petitioner availed Concessional Rate of Duty under SI.No.292(A) of General Exemption Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d with the explanation submitted by the petitioner herein, the impugned order dated 13.03.2020 came to be passed. Questioning the same, this Writ Petition has been filed. 4. The respondents have filed a detailed counter affidavit. The specific stand of the respondents is that the petitioner ought to avail the alternative remedy available to him under the Customs Act and cannot rush to this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of remedy is quite formidable, I am of the view that in the case on hand, the petitioner can be allowed to bypass the statutory remedy. This is because, I do not propose to enter into any factual discussion. 8. The learned counsel appearing for the petitioner pointed out that the impugned order rests on the finding that the End Use certificate has not been issued by the jurisdictional author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner has now obtained the End Use Certificate from the jurisdictional authority in respect of the remaining entries also. The petitioner states that if he is given one more opportunity, he would place all the materials before the respondents. 10.The stand of the respondents is that the imported goods should have been put only for own use consumption and should not have been sold. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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