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2017 (12) TMI 1516 - HC - CustomsConfiscation - personal penalties - old and used Digital Multifunction Printers/Devices imported by the petitioner - delay in adjudication proceedings - alternative remedy - Held that: - the petitioner cannot be heard to contend that the department had confirmed the demand against it, or found against it on grounds which were not specifically put to them, through a show cause notice - the mere fact that a show cause notice was subsequently issued to the petitioner did not, as indeed it could not, work to the prejudice of the petitioner, because the show cause notice only limited the grounds on which the adjudicating authority could confirm the proposals against the petitioner - the challenge in the writ petition against Ext.P6 order cannot be legally sustained, and the petitioner ought to be relegated to his alternate remedy of approaching the Appellate Tribunal against the said order. Taking note of the urgency that is projected by the learned Senior Counsel for the petitioner, I direct that, if the petitioner in the writ petition, as also the partners of the petitioner partnership, against whom personal penalties are imposed by Ext.P6 order, prefer appeals against Ext.P6 order, before the Central Excise and Customs Appellate Tribunal, Bangalore, within a period of two weeks from the date of receipt of a copy of this Judgment, after complying with all the procedural formalities, the Tribunal shall endeavour to consider and dispose the appeals on merits, within an outer time limit of three months from the date of receipt of a copy of this judgment - petition disposed off.
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