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2013 (7) TMI 798 - HC - CustomsChallenge to the Show Cause Notice - Classification of the imported coal as steam coal or as bituminous coal - Held that:- The assessee ought not to have filed a writ petition before the High Court questioning, the correctness or otherwise of the orders passed by the Tribunal - The Excise Law is a complete code in order to seek redress in excise matters and hence may not be appropriate for the writ court to entertain a petition under Article 226 of the Constitution. The challenge of the petitioner being at the stage where mere show-cause notice has been issued by the department - at this stage no interference was called for - the court would not encourage litigation at the stage of show cause notice - the noticee had sufficient opportunity to meet with all the allegations and produce such material on record as may be required –court relied upon Special Director and anr. vs. Mohd. Ghulam Ghouse and anr. (2004 (1) TMI 378 - SUPREME COURT OF INDIA ). The statute provides for detailed mechanism for adjudication of disputes between the department and the importer – court would not like to short-circuit such proceedings and plunge straightaway into examining such questions in a writ jurisdiction at the first instance – Union of India vs. Guwahati Carbon Ltd. (2012 (11) TMI 885 - SUPREME COURT OF INDIA) - the assessee had a remedy in the form of a right of appeal under the statute - that remedy must be exhausted first – petition decided against assessee.
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