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2016 (6) TMI 351 - HC - CustomsSeeking unconditional release of absolutely confiscated goods - Seizure of goods not having been declared in the bill of entry - attempted to clear the undeclared goods by way of concealment at the rear portion of the container - Non-issuance of SCN to the petitioner within six months from the date of actual detention or atleast the date of examination and sealing of the goods - Section 110 (2) of the Customs Act, 1962. Held that:- the goods were seized under the mahazar dated 03.12.2013 and the time was extended by the Commissioner of Customs till 03.12.2014, for the issuance of show cause notice. Therefore, it cannot be said that the extension of time by the authority is against the provisions of the Customs Act. The respondents rightly contended that without exhausting the appeal remedy provided under sections 128 and 129A of the Customs Act, 1962, the petitioner has approached this court by way of writ petitions challenging the impugned orders. When specific provisions are available to the petitioner for filing an appeal against the impugned orders under sections 128 and 129A of the Customs Act, 1962, without exhausting the alternative remedy, the petitioner cannot approach this court by way of writ petitions. It could be seen that opportunity of personal hearing was also given to the petitioner before passing the impugned orders. Therefore, when there is no violation of principles of natural justice and when an alternative remedy by way of appeal is available to the petitioner, the writ petitions cannot be entertained. In these circumstances, it is open to the petitioner to challenge the impugned orders by way of an appeal before the Commissioner (Appeals), in accordance with law. - Petition dismissed
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