2019 (7) TMI 1093

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....OGISWAMY, ADV.]   O R D E R The petitioners have challenged the order passed by the respondent dated 21.03.2017 mainly on the ground that no opportunity of personal hearing was provided as per Section 122-A of Customs Act, 1962 by the respondent while passing the order dated 21/23.03.2017 impugned herein. 2. The petitioners are held liable to pay penalty under Sections 112, 114AA of the Cu....

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....ivayogiswamy appearing for the Revenue disputes the receipt of any letter dated 08.02.2017 by the authorities, said to have been sent by speed post by the petitioners. It is submitted that even if such request was made, the order impugned was passed on 21/23.03.2017. In the meantime, the petitioners have not approached the authorities. The petitioners cannot circumvent the statutory remedy of appe....