2020 (12) TMI 128

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....e is no representation for the Petitioner when the matter is called at 1.00 p.m. 2. Heard Mr. V.Sundareswaran, Learned Standing Counsel appearing for the Respondent and perused the materials placed on record, apart from the pleadings of the parties. 3. The Respondent by Order-in-Original No.615/2016-AIR, dated 29.06.2016 had passed an order for confiscating goods under the provisions of the Cust....

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....t. 4. There is no acceptable explanation from the Petitioner for not having resorted to that alternative remedy provided under the statute. In this context, it must be recapitulated here that the Hon'ble Supreme Court of India in Assistant Collector of Central Excise -vs- Dunlop India Limited [(1985) 1 SCC 260] has succinctly explained the legal position relating to the exercise of discretion....