2023 (7) TMI 452

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....kash Chandra Gupta For the Petitioner : Ms. Kirti Patwardhan, Learned Counsel ORDER This petition under Article 226 of the Constitution of India has been filed by the petitioner being aggrieved by the impugned order dated 10.03.2023, passed in Case No.11/ADC/CUS/IND/2022-23 by the Additional Commissioner, Customs Headquarters, Indore and prayed for the following reliefs : 7(a) Th....

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....ents to the effect that impugned order is appealable under Section 129 of Customs Act, 1962 before the Customs Excise & Service Tax Appellate Tribunal (CESTAT). 3. Learned counsel for the petitioner submits that there is an alternative remedy to file an appeal before the CESTAT, but the per-requisite of filing such an appeal is pre-deposit of 7.5% of the penalty levied against the petitioner. L....

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....s sent to the petitioner) weighing 1166.40 grams and valued at Rs. 60,88,660/-, should not be confiscated under Section 111(d) and 111(b) of the Customs Act, 1962 and as to why the present petitioner during a period from 25.12.2021 to 26.02.2022 should not be held to be liable for confiscation under Sections 111(d) and 111(h) of the Customs Act, 1962 and why penalty should not be imposed under Sec....

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....earned counsel for the petitioner and perused the record. 7. The Apex Court in the case of Hindustan Coca Cola Beverage Private Limited vs. Union of India and others (2014) 15 SCC 44 in which it is held that when the statute provides for statutory appeal, the said remedy is to be availed by the litigating parties. In Hameed Kunju vs. Nizam (2017) 8 SCC 611 the Apex Court held that any petition ....