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TMI Blog2021 (3) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... e event an appellable order is challenged on the ground of jurisdiction and violation of principles of natural justice. This issue in the instant case requires more detailed hearing which can be done only after calling for affidavits. Let affidavit-in-opposition be filed within four weeks from date; reply thereto, if any, within two weeks thereafter. Liberty to mention after eight weeks for inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortion of the said order dated 26th December, 2019 which provides as follows : (49.2) I impose penalty for ₹ 50,00,000/- (Rupees Fifty Lakhs) only upon Shri Raju Adash under Section 112(a) 112(b) of the Customs Act, 1962 for his act of omission and commission, as discussed herein above; Referring to this portion of the order and relying upon Section 112(b) (ii) of the Customs Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereof. The petitioner has also referred to the other portions of the impugned order to demonstrate the violation of principles of natural justice. It is also submitted by the petitioner that the embargo of alternative remedy in the instant case will not operate inasmuch as the petitioner is challenging the adjudicating order inter alia on the ground of jurisdiction and violation of principles of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e extended on sufficient grounds being shown. The writ petitioner after expiry of the ordinary limitation period of 90 days has approached this Court in exercise of its writ jurisdiction and as such as on date the petitioner is not even entitled to prefer the appeal. This Court, therefore, should not extend any leverage to the petitioner. It is also submitted that the judgment and order in Gopal S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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