The Customs Act, 1969
Section 193C r/w
The PSI Order, 1999
Article 8(3), 9
Review– The High Court Division lost sight of the matter that the order of assessment of the goods under sub-article (3) of article 8 of the PSI Order,1999 is amenable to review as contained in article 9 of the PSI Order. Without exhausting the forum of review, the respondent of each of the appeals filed the writ petitions before the High Court Division. Since the respondents failed to exhaust the forum of review the writ petitions filed by each of the respondents before the High Court Division were not maintainable. .....Commissioner of Customs=VS=Excelsior Home Appliance Limited, [5 LM (AD) 331] ....View Full Judgment