2024 (12) TMI 1101

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....ADHIKARI AND HON'BLE SHRI JUSTICE BINOD KUMAR DWIVEDI Appearance: For the Petitioner: Ms. Mini Ravindran - Advocate. For the Respondent: None. ORDER PER: JUSTICE SUSHRUT ARVIND DHARMADHIKARI This petition under Article 226 of the Constitution of India has been filed seeking the following reliefs : ''(a) To allow the present petition. (b) To issue app....

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....;ble Court deems fit." 2. Learned counsel for the petitioner fairly submits that the petitioner has the statutory remedy of filing an appeal before the Central Excise and Service Tax Appellate Tribunal at New Delhi under Section 129-A of the Customs Act, 1962. However, this petition has been preferred on the ground of violation of principals of natural justice and therefore, in view of the vari....

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....itioner is required to make a pre-deposit of 7.5% of the duty and penalty which has been imposed illegally upon the goods that are shown to be overvalued by the prosecuting and adjudicating authority. Hence, this petition could not be dismissed on the ground of alternative remedy. 5. Heard learned counsel for the petitioner. Perused the order impugned. 6. The Apex Court in the case of Hindus....