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TMI Blog2017 (12) TMI 1461X X X X Extracts X X X X X X X X Extracts X X X X ..... t: - the petitioner has ample opportunities available in law to resist the action - also, the alternate and equally efficacious remedy of approaching the Customs, Excise and Service Tax Appellate Tribunal can be also availed of. In the circumstances, the Writ Petition should not be entertained - petition dismissed being not maintainable. - Writ Petition No. 14064 of 2017 - - - Dated:- 21-12-2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y this matter was moved. Mr. Kamath appearing for the petitioner stated that once the Custom Passes have to be surrendered, then, the petitioner would be out of business. 4. On this Petition when notice was issued, Mr. Jetly appeared and raised two objections. Firstly, he stated that there is postdecisional hearing and at which the petitioner can place all the facts and circumstances and seek e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the petitioner can avail of all opportunities and thirdly, when the only grievance is that the petitioner would have to surrender the passes, he can very well request the authorities, particularly at Chennai, to expedite the process. If the grievance still persists, an Appeal can be brought before the Tribunal. 7. All that was requested by Mr. Kamath is that the impugned communication was onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ispose of the Writ Petition with a direction that the petitioner shall be granted a personal hearing by the concerned Commissioner and equally allow it to tender written submissions or representation. If those are tendered within a period of 15 days from today, they shall also be taken on record and duly considered. 10. The petitioner is free to dispute the allegations in the showcause notice d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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