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TMI Blog2022 (6) TMI 1141X X X X Extracts X X X X X X X X Extracts X X X X ..... an alternate remedy. Therefore, the writ petition is liable to be dismissed. However, liberty given to file a statutory appeal before CESTAT, chennai within a period of sixty days from the date of receipt of copy of this order to the petitioner. The writ petition stands disposed off. - W.P(MD).No.8801 of 2022 And W.M.P(MD).Nos.6408 and 6409 of 2022 - - - Dated:- 29-4-2022 - Honourable Mr.J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resaid order, the petitioner was allowed to take back the cargo to their premises, and the question of insisting the petitioner to furnish the bank guarantee did not arise when the petitioner wanted to take back the goods, due to cancellation of the export order. This Court therefore quashed communication dated 08.07.2021 issued by the Assistant/Deputy Commissioner of Customs (SIIB) and the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to impose penalty and ordering confiscation of the entire cargo by rejecting the transaction value declared by the petitioner in the shipping bills by giving an option to pay redemption fine of Rs.30,00,000/- under Section 125 of the Customs Act does not arise. It is therefore submitted that the impugned order is liable to be quashed. 5. Opposing the prayer, the learned Senior Standing Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents. 7. I do not find any merits in the present writ petition as far as the challenge to the impugned order is concerned as the petitioner has an alternate remedy. Therefore, the writ petition is liable to be dismissed. However, I give liberty to file a statutory appeal before CESTAT, chennai within a period of sixty days from the date of receipt of copy of this order to the petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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