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2023 (7) TMI 452 - HC - CustomsMaintainability of petition - impugned order is appealable under Section 129 of Customs Act, 1962 before the Customs Excise & Service Tax Appellate Tribunal (CESTAT) or not - seizure of Gold Bars - HELD THAT:- In the present case, the petitioner was served a show cause notice under Section 124 of Customs Act, 1962 to show cause as to why the gold bars seized from the possession of Shri Amit Nandi(on the basis of statement of whom, the show cause notice was sent to the petitioner) weighing 1166.40 grams and valued at Rs. 60,88,660/-, should not be confiscated under Section 111(d) and 111(b) of the Customs Act, 1962 and as to why the present petitioner during a period from 25.12.2021 to 26.02.2022 should not be held to be liable for confiscation under Sections 111(d) and 111(h) of the Customs Act, 1962 and why penalty should not be imposed under Sections 112(a) and 112(b) of Customs Act, 1962. The Apex Court in the case of HINDUSTAN COCA COLA BEVERAGE (P) LTD. VERSUS UNION OF INDIA AND OTHERS [2014 (9) TMI 585 - SUPREME COURT] in which it is held that when the statute provides for statutory appeal, the said remedy is to be availed by the litigating parties - In HAMEED KUNJU VERSUS NAZIM [2017 (7) TMI 1414 - SUPREME COURT] the Apex Court held that any petition under Article 227 of Constitution of India should be dismissed in limine when there is statutory provision of appeal. In another case ANSAL HOUSING AND CONSTRUCTION LTD. VERSUS STATE OF U.P. AND ORS. [2016 (3) TMI 1435 - SUPREME COURT] it is held that when there statutory appeal is provided, then the said remedy has to be availed. In view of the aforesaid and also looking to the fact of availability of an efficacious alternative remedy of filing an appeal before the appropriate forum, it is not found proper to entertain this petition - petition dismissed.
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