2013 (7) TMI 1011

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..... .M. Siddique, Advocates, for the Respondent. ORDER The Court : The subject-matter of challenge before the writ Court was an order passed by the Additional Commissioner of Customs on 20th December, 2012 confirming a demand of Rs. 14,20,122/-. The learned Trial Court dismissed the writ petition on the ground that the writ petitioner has an efficacious alternative remedy. Aggrieved by the order of .....

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..... t do so. Mr. Choudhury has drawn our attention to a Division Bench judgment of Bombay High Court in the case of Century Textiles Industries Ltd. v. Union of India, reported in 2008 (232) E.L.T. 389 (Bom.) wherein the following views were taken : "It appears from the record that the petitioner was relying upon the law laid down by the Supreme Court in the case of Government of India v. Madras Rubb .....

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..... " 2. We are in agreement of the aforesaid views expressed by the Bombay High Court. We, therefore, are of the opinion that there has been violation of principles of natural justice and in such case alternative remedy is no bar. The order dated 20th December, 2012 passed by the Additional Commissioner of Customs is, therefore, set aside. The matter is remanded to him. He shall hear the matter .....

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