2024 (12) TMI 1101

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..... STICE BINOD KUMAR DWIVEDI Appearance: For the Petitioner: Ms. Mini Ravindran - Advocate. For the Respondent: None. ORDER PER: JUSTICE SUSHRUT ARVIND DHARMADHIKARI This petition under Article 226 of the Constitution of India has been filed seeking the following reliefs : ''(a) To allow the present petition. (b) To issue appropriate writ/order/direction to set aside the impugned or .....

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..... petitioner has the statutory remedy of filing an appeal before the Central Excise and Service Tax Appellate Tribunal at New Delhi under Section 129-A of the Customs Act, 1962. However, this petition has been preferred on the ground of violation of principals of natural justice and therefore, in view of the various judgments of the Apex Courts, this writ petition is maintainable in spite of availab .....

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..... osed illegally upon the goods that are shown to be overvalued by the prosecuting and adjudicating authority. Hence, this petition could not be dismissed on the ground of alternative remedy. 5. Heard learned counsel for the petitioner. Perused the order impugned. 6. The Apex Court in the case of Hindustan Coca Cola Beverage Private Limited vs. Union of India and others (2014) 15 SCC 44 has held t .....

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