Petition Challenging Cigarette Smuggling Penalty Dismissed; Appeals Allowed Under Section 129A Customs Act

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....The HC held the petition challenging absolute confiscation and penalty for smuggling cigarettes and photocopier machines disguised as aluminium scrap to be non-maintainable due to the availability of an alternative statutory remedy. The court found no violation of natural justice, noting the petitioner's active role in facilitating the import and destruction of incriminating evidence. The writ petition under Article 226 was dismissed as the petitioners had a substantial appellate remedy under Section 129A of the Customs Act, which prescribes a three-month limitation period that had lapsed. However, the HC exercised discretion to allow the petitioners to file their appeals within one month, directing that such appeals would be heard on merits and not dismissed on limitation grounds, provided the requisite pre-deposit is made. The petition was disposed accordingly.....