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TMI Blog2016 (12) TMI 1433X X X X Extracts X X X X X X X X Extracts X X X X ..... s other authorities applicable. In the circumstances that exercise would be best left to be considered by the appropriate appellate authorities. In these circumstances, the court is of the opinion that this petition ought not to be entertained under Article 226 of the Constitution since the importer has an alternative efficacious remedy - It is open to the petitioner to file appeal to the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was seized from the petitioner upon arrival on 16.06.2013 at Delhi from UAE. Show cause notice dated 07.10.2013 was issued, demanding customs duty; the notice further proposed other actions under the Customs Act. Apparently, it is not in dispute that the petitioner deposited customs duty on 11.11.2013 and thereafter moved the Customs and Excise Settlement Commission under Section 127B the next day ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty amount which corresponded to 15% of the penalty that could have been deposited in terms of the Explanation 3, and within time limit i.e. 30 days of the assent given by the President to the Finance Bill 2015, the customs authorities seized to have any jurisdiction in the matter. It is thus argued that the show cause notice could not have been proceeded with, and the impugned order made. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up-to-date interest. There may be some merit in the petitioner s submission that the option of confiscation is one always available to the revenue in the given circumstances and therefore was not expressly mentioned in the amendment or the third explanation to Section 28 (11). At the same time, equally the Parliament s intention might have been to limit the option available to a class of defaulter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orities. In these circumstances, the court is of the opinion that this petition ought not to be entertained under Article 226 of the Constitution since the importer has an alternative efficacious remedy. The writ petition along with pending applications is therefore dismissed. 6. It is open to the petitioner to file appeal to the Commissioner (Appeals). Since these proceedings filed about a mon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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