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2013 (6) TMI 327 - MADRAS HIGH COURTConfiscation - food safety - shelf life of the shrimp - import for the purpose of re-export - Bill of Entry, dated 7.7.2011 - it had been shown on the carton boxes, as 'Best Before Use', as 30.4.2011 - the respondent had passed an Order-in-Original No.18294 of 2012, dated 14.2.2012, confiscating the shrimps imported by the petitioner, for the purpose of re-export. By the said order, the petitioner had also been imposed with the penalty. - held that:- it is clear that the principles of natural justice had been followed, by the respondent, while passing the impugned order, dated 14.2.2012. Even though various grounds had been raised on behalf of the petitioner company, this Court is not inclined to go into the merits of the matter, as it is open to the petitioner Company to avail the alternative remedy of appeal available to it. It is not the case of the petitioner Company that the respondent does not have the authority or jurisdiction to pass the Order-in-Original No.18294 of 2012, dated 14.2.2012. The reason that the CESTAT is not sitting due to vacancy in its Chennai Bench cannot be a good reason for this Court to interfere with the order of the respondent, dated 14.2.2012, as prayed for by the petitioner company, in the present writ petition. - Decided against the assessee.
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