Home Case Index All Cases Customs Customs + HC Customs - 2015 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 871 - HC - CustomsWrit jurisdiction where alternate remedy is available - Valuation of goods - Provisional release of goods - Execution of bond for re-determined value of the imported goods - Held that:- On a bare perusal of Section 128 of Customs Act it is manifestly clear that an appeal lies in respect of any “decision or order passed under the Customs Act”. In my view the impugned order falls within the description of “order or decision” with respect to provisional clearance. Further, the impugned order dated 06.04.2015 has been passed by the Assistant Commissioner, Customs Preventive (Alpha Group) which is lower in rank than a Principal Commissioner of Customs or Commissioner of Customs. No exceptional or extraordinary circumstances have also been brought on record before this Court to permit it to invoke its extraordinary jurisdiction under Article 226 of the Constitution of India. Therefore, this Court is of the opinion that in terms of Section 128 of the Customs Act, 1962 the appeal against the impugned order dated 06.04.2015 shall lie to the Commissioner of Appeals within sixty days from the date of its communication to him. - petitioner has approached this Court under the mistaken view that remedy of appeal is not available under the Customs Act, 1962, this Court is of the opinion that the petitioner may prefer an appeal before the concerned appropriate authority within four weeks - Decided against appellant.
|