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2022 (9) TMI 1404 - KARNATAKA HIGH COURTMaintainability of petition - availability of alternative remedy - Seeking provisional release of the seized vehicle - service of SCN - seizure memo is issued by the proper Officer or not - HELD THAT:- The petitioner therein was directed to pay 50% of the differential duty and execute the Bank Guarantee in respect of other 50%, subject to the conditions imposed by this Court in the said order. Accordingly, in the absence of any justifiable material produced by the petitioner to establish as to how the 4th respondent was entitled to demand the Bank Guarantee in a sum of Rs.5,68,16,000/- from the petitioner, the impugned condition in this regard deserves to be quashed. Insofar as the contention urged by the respondents that the petition is not maintainable in view of alternative remedy available by way of an appeal under Section 128 of the Customs Act is concerned, having regard to the findings above that the impugned condition directing furnishing of Bank Guarantee is illegal, arbitrary and without jurisdiction or authority of law, merely because alternative remedy is available, the said circumstance cannot be made the basis to come to the conclusion that the present petition is not maintainable. Petition allowed.
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