2012 (6) TMI 821

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....etition is directed against four orders in original passed by the Deputy Commissioner of Customs (Group-IV) followed by a communication being S60(Misc)-07/10A Gr IV dated April 24, 2012 of the Assistant Commissioner of Customs, Appraising Group-IV, Custom Houses, Kolkata, demanding a total sum of ₹ 8,14,660/- along with interest under threat of recovery action under the Customs Act, 1962. Th....

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....en passed without issuing any showcause notice to the petitioners. The orders impugned also do not reveal that any show-cause notice or any other notice had been issued. Prima facie it appears that end use certificate has been issued by the Superintendent(Tech), Central Excise, Durgapur-II Division, certifying that the goods imported against the Bills of Entry being the subject matter of the impug....

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....a facie, in the instant case the petitioners have not been able to avail their alternative remedy of appeal by reason of delay. The existence of an alternative remedy is not an absolute bar to entertaining a writ petition, more so when the orders impugned are in violation of principles of natural justice. 5. Prima facie, the imposition of differential duty involves adverse civil consequences and ....