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2019 (7) TMI 1432 - PUNJAB AND HARYANA HIGH COURTMis-declaration of imported goods - various types of yarn and blankets - Evasion of Customs Duty by mis-declaring value and description of goods - invocation of sub-section 11 to Section 28 of the Act - parallel proceedings - HELD THAT:- At the time of hearing, it is stated by the learned counsel for the respondents that the impugned show cause notice (P-1) already stands adjudicated vide order dated 11.3.2019 (R-1/1) passed by the Commissioner of Customs, Amritsar and against said order, petitioner has already availed the remedy of appeal under the provisions of Customs Act in June 2019 - Learned counsel for the petitioner does not dispute the fact that statutory appeal before CESTAT, Chandigarh already stands filed and therefore, two parallel proceedings cannot continue. Petition disposed off by relegating the petitioners to pursue the remedy of appeal already filed before the CESTAT, Chandigarh.
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