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2021 (6) TMI 435 - MADRAS HIGH COURTMaintainability of appeal - fulfilment of conditions for maintaining the appeal - rejection of petition mainly on the ground that the procedures as contemplated are not followed and the Principles of Natural Justice has been violated - principles of natural justice - HELD THAT:- This Court is of the considered opinion that statutory appellate remedy provided under the Act is a valuable right conferred on a litigant - such a right cannot be dispensed with in a routine manner, even by the High Court under Article 226 of the Constitution of India. Facilitating an aggrieved person to prefer an appeal, has got a definite meaning and an opportunity is provided to consider the original documents and the grounds raised by the aggrieved parties. Therefore, the appellate remedy contemplated under the statute cannot be dispensed with in a routine manner in a writ proceedings. In all such cases, the appeal remedy is to be exhausted by the aggrieved person by following the procedures as contemplated. The appellate authorities are competent to grant even the interim orders and consider the appeal on merits by affording opportunity to all the parties. In the present case, the impugned order itself reveals that the petitioner, if aggrieved, has to prefer an appeal before the Commissioner of Customs (Appeals), Custom House, 5th Floor, Chennai – 600 001, under Section 128(1) of the Customs Act, 1962, within 60 days of communication of the impugned order. The petitioner, instead of preferring an appeal, has chosen to move the present writ petition and such an approach cannot be appreciated by this Court, in view of the fact that the Appellate authority namely, the Commissioner of Customs (Appeals) is competent to deal with all the legal grounds raised in the present writ petition by the petitioner - Even legal practitioners are allowed before the Commissioner of Customs (Appeals) and therefore, the interest of the litigants are to be protected and their representatives or learned counsels can contest the appeal by following the procedures as contemplated. Petition dismissed.
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