ORAL JUDGMENT

(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1 In the present writ petition, the petitioner has assailed the Order-in-Original dated 06.11.2025 imposing penalty of Rs.4,46,47,485/- by invoking the provisions of Section 112(a) and Section 112(b) of the Customs Act, 1962 (for short “the Act”).

2 At the outset, on the objections raised by learned Senior Standing Counsel Mr.Shashvata Shukla on the maintainability of the petition, as the petitioner is having an alternative remedy, we have called upon learned advocate Mr.Hardik Vora for the petitioner to satisfy this Court in this regard. In response to this, he has submitted that since the petitioner is challenging the impugned order as the same is passed de hors the statutory provisions, the writ petition would be maintainable.

3 The brief facts leading to filing of the present writ petition are as under:

3.1 The petitioner, who is dealing in the business of embroidery machines was subjected to investigation along with other persons for smuggling of gold in the form of paste.

3.2 On the intervening night of 28/29.04.2023, the Special Operation Group (SOG), Surat Police intercepted a car bearing registration No. GJ-03-BA-58