JUDGMENT

( Delivered by T.S.Sivagnanam,J )

This writ appeal, filed by the writ petitioner, is directed against the order dated 09.10.2020 passed in W.P.No.14756 of 2016, which was dismissed on the ground that the appellant has no justifiable reasons to bypass the alternative remedy available under the provisions of the Customs Act before the Customs, Excise and Service Tax Appellate Tribunal ('the Tribunal' for brevity).

2. The writ petition was filed challenging the Order-in-Original No.132/2016 dated 22.02.2016, in and by which, the respondent herein denied the exemption benefit claimed by the appellants by availing the benefit of Customs Notification No.85/2004-Cus dated 31.08.2004 read with Notification No.101/2004-Cus(NT) dated 31.08.2004 in respect of 6 bills of entry for the imports made by the first appellant; ordered for demand of differential duty of Rs.20,85,317/- and for recovery in terms of the proviso to Section 28(1)/Section 28(4) of the Act; ordered for recovery of interest under Section 28AA/Section 28AB and held that the imported goods are liable for confiscation under Section 111(m) and 111(o) of the Customs Act, 1962. Further, since the goods were not physically a