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2021 (7) TMI 860 - HC - CustomsConfiscation of imported goods - Hand Mixer and its spare parts - import objected to by the Customs on the ground that the goods imported were not ‘Hand Mixer’ but were ‘Hand Held Blenders’ - section 125 of the Customs Act, 1962 - penalty u/s 112(a) of the Act - HELD THAT:- The judgment does not warrant any interference. Appellant has only been relegated to the statutory remedy of appeal. No prejudice is caused on account of the said relegation. No circumstance exist for this Court to interfere in the extraordinary jurisdiction under Article 226 - The apprehension of the learned counsel for the appellant that the Appellate Tribunal has not started its sittings after the lock-down, have been countered by the learned Standing Counsel, who pointed out that the Tribunal has in fact started its sitting and are hearing matters listed before it. The appellate remedy is therefore efficacious. The appellant are directed to prefer an appeal before the Tribunal in accordance with law, within a period of one week from the date of receipt of a copy of this judgment - appeal dismissed.
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