TMI Blog2016 (10) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... chosen not to participate therein. The plea of breach of principles of natural justice is therefore, not available to the petitioner. The petitioner has not established that, any fundamental right of the petitioner has been infringed by the Custom Authorities or that, any of the grounds on which a writ petition is maintainable despite availability of an alternative remedy has happened warranting t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d while passing the impugned order. He has submitted that, the Custom Authorities did not issue any show cause notice to the petitioner. Consequently the petitioner was unaware of the proceedings. The petitioner, therefore, could not appear before the Custom Authorities. The petitioner was therefore, not heard by the Custom Authorities. In support of his contention that, a writ petition is main ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order at the address where the initial show cause notice was issued. Therefore, the plea of no notice is moonshine. Therefore, the plea of breach of principles of natural justice is not available to the petitioner. Institute of Chartered Accountants (supra), Whirlpool Corporation (supra) and Harbanslal Sahnia (supra) are of the view that, the writ jurisdiction is not ousted by the availabili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er under legal entities had entered into transaction which such transaction has ultimately been found to result in evasion of duty. It appears from the narration in the impugned order that, the petitioner had made a voluntary statement under Section 108 of the Customs Act before the Custom Authorities. It also appears from such narration that, the show cause notice to the petitioner was issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d chosen not to participate therein. The plea of breach of principles of natural justice is therefore, not available to the petitioner. The petitioner has not established that, any fundamental right of the petitioner has been infringed by the Custom Authorities or that, any of the grounds on which a writ petition is maintainable despite availability of an alternative remedy has happened warranting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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