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2012 (11) TMI 610 - HC - CustomsNotice of intimation of personal hearing - held that:- If it is a case of confiscation of goods, the same will be in terms of Section 124 of the Customs Act. The petitioner will have to establish in the proceedings, as against the goods under import, that there is no contravention. The question of release of goods is totally different from adjudication as in this case. Both cannot be clubbed together. If the goods are not released, petitioner has to work out his remedy independently. The show-cause notice proceedings cannot be stalled unless it is shown that the authority acted without jurisdiction or contrary to law. Further, Notice of intimation of personal hearing is an administrative letter and quashing that letter is of no consequence and hence the writ petition is misconceived without application of mind and is, therefore, liable to be dismissed - writ Petition is dismissed. No costs. Consequently, connected miscellaneous petitions are closed.
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