*1* kps IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1223 OF 1993 Mehul Jhaveri. ..Petitioner -Versus- Union of India and others. ..Respondents ........... Mr.A.Vibhute i/b M/s Khaitan & Jayakar, for the Petitioner. Mr.R.Ashokan, for the Respondents. .......... CORAM : V.C.DAGA & K.K.TATED, JJ. Date : 18th March, 2010. P.C. 1 Heard the learned counsel for the Petitioner and the learned counsel appearing for the Respondents. 2 Perused the petition. 3 This petition is directed against the orders dated 17.02.1993 and 31.05.1993. The order dated 31.05.1993 is the order-in-assessment passed by the Assistant Collector of Customs against which an appeal lies with the Collector of Customs (Appeals) under Section 128(1) of the Customs Act, 1962. 4 The learned counsel for the Respondents has raised a preliminary objection contending that an alternate remedy is available to the Petitioner. *2* 5 Reacting to this submission, the learned counsel for the Petitioner seeks permission to withdraw this petition with liberty to file an appeal before the Collector of Customs (Appeals). The learned counsel has also filed an undertaking dated 18th March, 2010 on record showing the readiness and willingness to deposit Rs.1,35,895/- within four weeks from the date of order of this Court. The undertaking given is taken on record and marked as “X” for identification and the statements made therein are accepted. 6 In this view of the matter, subject to compliance of the undertaking interim relief already operating in favour of the Petitioner to continue. Needless to mention that failure on the part of the Petitioner to deposit the aforesaid amount within four weeks with the Department would result in automatically vacating the interim relief. The Petitioner to file an appeal within four weeks from today along with deposit of amount as stated above. In the event of filing of the appeal along with the application for condonation of delay, the Appellate Authority shall consider the same on its own merits considering the fact that the petition was pending in this Court. 7 Needless to mention that the personal bond executed by the Petitioner shall continue to hold good so long as the appeal is not decided. The bond already executed and the deposit which *3* shall be made shall be subject to the result of the appeal. 8 As observed herein above, we relegate the Petitioner to the appellate remedy. The Appellate Authority shall decide all the contentions raised by the parties on its own merits in accordance with law since they are kept open. 9 Writ Petition is, accordingly, disposed of. Rule is discharged with no order as to costs. (K.K.TATED, J.) (V.C.DAGA, J.)