PRAGATI GOLD PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) The challenge in this petition is to the Order-in-Original (O-I-O) dtd. 24/8/2023 made by the Commissioner of Customs (II) Airport Special Cargo, Andheri (E), Mumbai.

(3.) The covering letter under which the impugned order was forwarded to the Petitioner clearly states that this order is appealable to the Customs Excise and Service Tax Appellate Tribunal (CESTAT). Despite this, the only averment in the context of the alternate remedy is found in paragraph 18 of the petition, which reads as follows:-