ANDAGRO SERVICES PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) RULE : Heard Mr. Vikram Nankani for the petitioner and Mr. Harin Raval, learned Assistant Solicitor General for the respondents on the question of interim relief.

(2.) WHAT is challenged in this petition under Article 226 of the Constitution is the order dated 9 -1 -2007 of the Assistant Commissioner (Gr. -VII), Customs House, Kandla denying the petitioner the benefit of DFEC (Duty Free Entitlement Certificate) scheme exemption under Notification No. 53/2003, dated 8 -4 -2005 in respect of Crude Soyabean Oil imported in July, 2006 (750 metric tons) and also determining and confirming under the provisions of Section 28(2) of the Customs Act, 1962 a demand of duty of Rs. 1,00,38,321/ - only (Rupees one crore thirty eight thousand three hundred twenty one only) along with interest thereon under Section 28 AB of the Customs Act.

(3.) AT the outset, the learned Assistant Solicitor General has raised a preliminary contention that the petitioner had an alternative remedy of challenging the adjudication order in an appeal before the Commissioner of Customs (Appeals) and that the petitioner not having availed of such alternative remedy, the petition is not maintainable.