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2022 (3) TMI 370 - PUNJAB AND HARYANA HIGH COURTRejection of plaint - Order 7 Rule 11 of the Code of Civil Procedure, 1908 invoking Section 155 of the Customs Act, 1962 - HELD THAT:- Ordinarily, being conscious of the amount involved in the suit proceedings and the cost of litigation thereof, perhaps this Court would not have entertained the revision petition given that the suit was filed way back in the year, 2017 and despite lapse of almost five years, it has not proceeded any further. However, having perused the provisions contained under Section 7 of the Customs Act, 1962, it is opined that allowing the civil Courts to entertain suits challenging the levy of customs duty, even if wrongly levied, would set up a bad precedent. The Act ibid is self- contained code in itself and the remedy, if any against the so-called illegal order is by way of an appeal provided therein - there are no manner of doubt that Civil Court’s jurisdiction is barred in the matters of levy of customs duty, which is the case given herein. The impugned order dated 09.09.2019 (Annexure P-3) passed by the Court below is set aside. As a consequence thereof, the plaint filed by the plaintiff is directed to be returned to the plaintiff with liberty to approach the Appellate Authority under the Act ibid - given the inordinate delay already caused in the disposal of the grievance of the petitioner, it is expected of the Appellate Authority that in case, an appeal is filed, the same shall be disposed of within a period of three months thereof. Appeal disposed off.
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