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    <title>2017 (7) TMI 882 - MADRAS HIGH COURT</title>
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    <description>The court found the writ petition challenging the penalty imposed on the petitioner under Section 112(b)(1) of the Customs Act, 1962, was not maintainable due to the availability of an alternative statutory appellate remedy. The petitioner was directed to appeal before the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai, within four weeks. The court emphasized the importance of exhausting alternative remedies in fiscal matters before seeking judicial intervention, and the petition was disposed of accordingly.</description>
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      <description>The court found the writ petition challenging the penalty imposed on the petitioner under Section 112(b)(1) of the Customs Act, 1962, was not maintainable due to the availability of an alternative statutory appellate remedy. The petitioner was directed to appeal before the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai, within four weeks. The court emphasized the importance of exhausting alternative remedies in fiscal matters before seeking judicial intervention, and the petition was disposed of accordingly.</description>
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