2024 (12) TMI 305

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.... 2. Learned counsel for the parties agree that a common order can dispose of these petitions. 3. Mr Kamat, learned senior advocate for the petitioners, states on instructions that relief in terms of prayer clause (a) is not being pressed given the Hon'ble Supreme Court's order dated 07 November 2024 in the case of Commissioner of Customs vs. Canon India Private Limited (Review Petition No. 400 of 2021). 4. Mr Kamat, however, submits that the impugned order dated 28 June 2024 made by the 1st respondent grossly violates the principles of natural justice and fair play. He submits that the petitioners, from October 2023 onwards, have been requesting the furnishing of documents, among other things, relating to 3 seizure inspections and als....

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....er must plead and establish prejudice because there is nothing like a mere technical breach of natural justice. 7. We get a prima facie impression from the materials on record that the petitioners were most reluctant to file even a reply to the show cause notice and constantly sought time to file such a reply. Most times, the time was granted, and adjudication of the show cause notice was deferred. Inspection was also offered to the petitioners. Instead of raising a defence, if any, the Petitioner focused entirely on developing a case to eventually allege a failure of natural justice. In any event, we do not propose to conclude the issue of breach of natural justice at this stage. However, we would like to observe that this is not some c....

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.... could file an appeal against the same to CESTAT. The averments in the Petition are, therefore, misleading. 11. At the highest, the petitioners could have pleaded that an alternate remedy is provided by law. Still, the same is not efficacious for the reasons now argued by Mr Kamat, learned counsel for the petitioners. However, making an omnibus and misleading statement about no alternate remedy cannot be appreciated. 12. In Oberoi Constructions Ltd vs. Union of India and Ors. and connected matters [Writ Petition (L) No. 33260 of 2023], we summarised several decisions concerning the exhaustion of alternate remedies. We noted the increased tendency to rush to this Court, bypassing the statutory remedies available. The Hon'ble Supreme Co....