https://www.taxtmi.com/caselaws?id=183661 An alternative remedy under appeal did not bar a writ petition where it was not an effective or sufficient remedy, so writ jurisdiction remained available. A delayed request for personal hearing, not made in the manner required by the notice, did not make the order invalid for breach of natural justice. In customs penalty proceedings, the notice had to specify both the contravention and the proposed penalty; the omission to ask the petitioner to show cause against the penalty caused prejudice, so the penalty was quashed. A confiscation order under the Sea Customs Act was also set aside because relevant mitigating circumstances bearing on culpability were not considered. en-us Mon, 18 Dec 1961 00:00:00 +0530 Fri, 17 Jun 2016 12:45:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183661 An alternative remedy under appeal did not bar a writ petition where it was not an effective or sufficient remedy, so writ jurisdiction remained available. A delayed request for personal hearing, not made in the manner required by the notice, did not make the order invalid for breach of natural justice. In customs penalty proceedings, the notice had to specify both the contravention and the proposed penalty; the omission to ask the petitioner to show cause against the penalty caused prejudice, so the penalty was quashed. A confiscation order under the Sea Customs Act was also set aside because relevant mitigating circumstances bearing on culpability were not considered. Case-Laws Central Excise Mon, 18 Dec 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183661