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2020 (2) TMI 767 - HC - CustomsMaintainability of petition - alternative remedy of appeal - period of limitation prescribed for preferring an appeal - Section 128 of the Customs Act - HELD THAT:- It is urged that the documents enlisted in Annexure-A to show cause notice were not supplied. The Petitioners were not permitted to cross-examine the persons whose statements are relied upon and no separate penalty can be imposed upon the Proprietor and the Firm. In order to test the argument so advanced, we have gone through the findings recorded by the adjudicating authority. We find that all the points consisting of disputed question of facts are dealt with in the order. If the findings recorded are wrong, the jurisdiction of the appellate authority is wider than the jurisdiction under Article 226 of the Constitution of India to appreciate or re-appreciate even the evidence on record. We, therefore, do not find any reason to entertain this Writ Petition. Petition dismissed.
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