JAI AMBE TRADING Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned advocate Mr. Anupam Dighe assisted by learned advocate Mr. Rahul L. Gajera for the petitioner.

(2.) By invoking the jurisdiction of this Court under Article 226 of the Constitution, the petitioner has prayed to set aside the order in origin dtd. 29/12/2022 passed by respondent no.2 Commissioner of Customs.

(3.) While various contentions are raised assailing the order, there is no gainsaying that the remedy of preferring appeal under Sec. 129A(1)(a) of the Customs Act, 1962 read with Rule 6(1) of the Customs (Appeals) Rule, 1992 is available to the petitioner.