TMI Blog2019 (7) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... n record in support of the claim that the request of the petitioners for providing an opportunity of hearing was received by the respondent. The receipt of show-cause notice is not disputed by the petitioners. Except seeking for personal hearing, no further objections have been filed by the petitioners. It is ex-facie apparent that the petitioners have failed to avail the opportunity provided by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o pay penalty under Sections 112, 114AA of the Customs Act, 1962 ( Act for short) for their acts of omissions and commissions regarding aiding and abetting the smuggling of goods namely 8 Gold bars of 1 Kg each and 4 Gold biscuits of 100 grams each in terms of the order impugned herein. 3. Learned counsel Sri. Gautam Shreedhar Bharadwaj appearing for the petitioners would point out that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The petitioners cannot circumvent the statutory remedy of appeal available in the guise of violation of principles of natural justice. Accordingly, seeks for the dismissal of the writ petitions. 5. Having heard the learned counsel appearing for the parties and perusing the material on record, it is discernible that no acknowledgment has been placed on record in support of the claim t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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