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2025 (11) TMI 1224

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....s. Priya. For the Respondent: None.   ORAL ORDER:- (PER M. S. SONAK, J.) 1. Heard Mr. Najmi for the Petitioner. 2. The challenge in this petition is to the Order-In-Original dated 1 August 2025. 3. In paragraphs 19 and 20, the Petitioner has made bald averments stating that he has no other efficacious remedy available to him. The impugned orders themselves point out that the....

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....e necessary in the petition backed by proper material in support of the same. Instead, the Petitioner, by making a bald averment that he has no other alternate or efficacious remedy, has instituted this petition. 6. The learned counsel for the Petitioner has tried to argue the matter on merits by submitting that the sections that have been invoked against the Petitioner were not applicable. He ....

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....reasoning in the said decision as also the reasoning in the precedents referred to therein, we decline to entertain this petition. 8. The learned counsel for the Petitioner states that we must consider waiving the pre-deposit requirement, and the Petitioner is ready and willing to make a pre-deposit of Rs. 5 lakhs as against the requirement of Rs.18 lakhs. Such a submission also cannot be accep....

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....osit of 7.5% of the penalty under Section 129E of the Customs Act. This decision considers several contentions and precedents on the subject. 11. For the above reasons, we decline to entertain this petition and relegate the Petitioner to the alternate remedy of an appeal, if the Petitioner chooses to avail themselves of it. However, suppose the Petitioner institutes an appeal within four weeks ....