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2020 (8) TMI 298 - HC - CustomsMaintainability of petition, challenging the Mahazar - seizure of certain goods relating to parts of sewing machine - petitioner pays a sum of ₹ 2 lakhs and also furnishing a bank guarantee to the extent of ₹ 1.80 lakhs - HELD THAT:- The issue as to whether the writ petition could be maintained or not does not require consideration at this stage, since the respondents have chosen to proceed with the demand of the differential duty and the second respondent had also issued a show cause notice in this regard on 27.10.2017, to which the petitioner claims to have given his reply on 15.12.2017. If the respondents are directed to further adjudicate on this issue, the ends of justice could be secured. As such, without going into the question as to whether the writ petition could be maintained, there shall be a direction to the Joint/Additional Commissioner of Customs, Commissionerate, Chennai - 600002, to consider the petitioner's reply dated 15.12.2017, pursuant to the show cause notice dated 27.10.2017 and take further course of proceedings in accordance with law, after giving due opportunity to the petitioner - Petition disposed off.
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