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2022 (1) TMI 1186 - MADHYA PRADESH HIGH COURTMaintainability of petition - availability of alternative remedy of appeal - alternate remedy under Section 128 of Central Customs Act, 1962 within 60 days or not - Confiscation - seized goods - Indian Currency - penalty u/s 114AA of CA - scope of 'proper officer' - HELD THAT:- Sub para (iii) and para 42 have not been printed in the notice and on the next para 43 to para 47 are there, it appears that due to inadvertently typographical/ printing error para 41(iii) and 42 could not be typed as in case of other seven others notices all these provisions are there. Despite missing of these paras in the show cause notice issued to the petitioner he has submitted a detailed reply in respect of the proposed penalty. Hence no prejudice has been caused to him. The petitioner has understood that the penal provisions have also been invoked against him by respondent No.4 by way of show-cause notice. The petitioner is challenging the final order by way of writ petition wherein undisputedly, the petitioner is having remedy of appeal under Section 128 of the Customs Act, against the said order and thereafter further remedy of appeal under Section 129 before the Customs, Excise and Service Tax Appellate Tribunal. All the grounds raised in this petition are available to the petitioner to be raised before the Appellate Authority as well as Tribunal. The Appellate Authority as well as Tribunal are competent to appreciate the technical grounds raised by the petitioner, therefore, we do not find any ground to interfere with the impugned in the writ petition filed under Article 226 of the Constitution of India. The Writ Petition is dismissed for want of alternative and efficacious remedy of appeal.
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