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2020 (3) TMI 1013 - HC - CustomsImposition of penalty u/s 144(iii) and Section 112 of the Customs Act, 1962 - grievance on the part of the petitioner is that no readjudication has taken place and after 8 years of such order by CESTAT, the Commissioner of Customs, Navrangpura, Ahmedabad has issued letter and once again has issued show cause notice for readjudication of the matter, which was scheduled to be heard on 18.02.2020 - HELD THAT:- Noticing the fact that these petitions are preferred against the show cause notice relying on the ratio rendered in case of SIDDHI VINAYAK SYNTEX PVT LTD. VERSUS VERSUS UNION OF INDIA & 2 [2017 (3) TMI 1534 - GUJARAT HIGH COURT], petitioner may always place the very authority into service before the concerned authority. The petitioner has directly approached this Court against the show cause notice raising all contentions in these petitions. When efficacious remedy in alternative is available, this Court had not enter into the merits of the matters. Petition disposed off.
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