JUDGMENT :

G. S. Kulkarni, J.

1. This petition under Article 226 of the Constitution of India is filed praying for the only relief that the order-in-original dated 6 June 2017 passed by the Commissioner of Customs, Pune, be quashed and set aside.

2. At the outset, it may be observed that an objection was raised on behalf of the respondent that the petitioner has a remedy of filing an appeal against the order-in-original as provided for under Section 129A of the Customs Act (for short ‘the Customs Act’) before the Customs, Excise and Service Tax Appellate Tribunal (for short ‘CESTAT’). However, the petitioner would submit that the petitioner ought not to be relegated to such statutory remedy as the impugned order involves breach of the principles of natural justice, as the petitioner was not provided an opportunity to cross examine the persons whose statements came to be recorded in the course of the investigation. In supporting such contention, learned Counsel for the petitioner has referred to the provisions of Section 138B of the Act which provides for relevancy of statements under certain circumstances.

3. Before, we proceed to consider the rival contentions, we may refer to the rel