2026 (5) TMI 384

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.... Petitioner : Mr. A. Ganesh For the Respondent : Mr. R. Gowrishankar Standing Counsel ORDER This writ petition is filed challenging the impugned order dated 03.02.2026, which is an order in original passed by the respondent as per Section 138-B of the Customs Act. 2.By the said order, as against five persons including the petitioner, the penalty is imposed and the gold is also ordered ....

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....he said Shahul Hameed. The opportunity to cross-examine is not granted. The learned counsel would rely upon the following judgments in support of his submissions: (i) In Sri Balaganesan Spinners Vs. Jt. Commissioner of Customs, Tuticorin reported in 2021 (377) E.L.T.510(Mad.) (ii) Andaman Timber Industries Vs. Commissioner of C. Ex., Kolkata-II, reported in 2015 (324) E.L.T.641(S....

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....ed the rival submissions made on either side and perused the material records of the case. 7.It can be seen that the prayer for cross examination is made against one Shahul Hameed who is also a co-delinquent and by the very same impugned order investigation is ordered against the said person and penalty is also imposed against the said person. Therefore, there is no question of compelling the s....

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.... the appeal to be filed as against the order in original. 8.In view thereof, I am unable to accept the intention of the learned counsel for the petitioner that this Court should entertain the writ petition without relegating the petitioner to the alternative remedy. Therefore, keeping open the liberty of the petitioner to file an appeal as against the impugned order, the writ petition is not en....