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2016 (2) TMI 311 - HC - CustomsLevy of penalties under the Customs Act for the alleged acts of smuggling of cigarettes - Held that:- With respect to petitioner No.1-Krishna Clearing, we are not inclined to entertain this petition in view of availability of alternative statutory remedy. We would relegate petitioner No.1 to such remedy before the Tribunal. With respect to rest of the petitioners, facts are not serious in dispute. The Commissioner having dropped the show cause notice proceedings qua these petitioners, the Department had not appealed against such order in their cases. The Departmental appeal was confined only to Krishna Clearing. The Commissioner (Appeals) in absence of other noticees could not have disturbed the order of Commissioner. Firstly, without any appeal being filed by the Department, it is questionable whether the Commissioner could have taken such a step. Secondly, in any case, without any notice, the other noticees had earned the verdict of dropping the proceedings. The appellate Commissioner could not have disturbed such order which would be plainly opposed to the principles of natural justice
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