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2018 (5) TMI 930 - PUNJAB AND HARYANA HIGH COURTMaintainability of petition - alternative remedy of appeal - import of polyester spun yarn - it was found as white spun yarn and was wholly composed of polyester - rejection of declared value - Levy of penalty and redemption fine - Held that: - the petitioner has an alternative remedy of appeal against the impugned order. The narration of facts clearly shows that certain factual matrix is required to be established for which the first appellate authority would be proper forum instead of invoking writ jurisdiction of this Court under Article 226 of the Constitution of India at the first instance. The Apex Court in Commissioner of Income Tax and others vs. Chhabil Dass Agarwal, [2013 (8) TMI 458 - SUPREME COURT], considered the question of entertaining writ petition where alternative statutory remedy was available and held that it is within the discretion of the High Court to grant relief under Article 226 despite the existence of an alternative remedy. However, the High Court must not interfere if there is an adequate efficacious alternative remedy available to the petitioner and he has approached the High Court without availing the same unless he has made out an exceptional case warranting such interference or there exist sufficient grounds to invoke the extraordinary jurisdiction under Article 226. The writ petition is disposed of by relegating the petitioner to alternative remedy of appeal against the impugned order.
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