2015 (12) TMI 314

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....e order of the Commissioner of Customs [Preventive], West Bengal, Kolkata dated 30th April, 2013. The writ petitioner has not availed of the alternative remedy of preferring an appeal before the Tribunal. His ground is that he had no notice of the proceedings and had no opportunity to participate therein. This was violation of the principles of natural justice. Hence, he could invoke the Article ....

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....ions of facts are involved. The case against the petitioner is that through various machinations he tried to inflate the purchase price, fabricate documents etc. for the purpose of getting extra DEPB benefit. The matter should be tried before the Tribunal. Provided the appeal is filed before the Tribunal by 15th December, 2014, the Tribunal will admit the appeal without insisting on any technica....