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2022 (5) TMI 589 - HC - CustomsAvailability of alternative remedy - bar to invoke writ jurisdiction or not - Valuation of imported goods - rejection of declared value - re-determination of the value - HELD THAT:- It is accepted by the petitioner that the Appeal is provided Against the impugned Order passed by the Commissioner of Customs (Appeals). Availability of alternative remedy is certainly not an anathema for this court to exercise its writ jurisdiction under Article 226 of the Constitution of India. The rule of alternate remedy is a rule of self-restraint. If substantive remedy of Appeal is available, the court would be slow to exercise its writ jurisdiction under Article 226 of the Constitution of India. In the present case, the principle of natural justice appears to have been adhered to. Opportunity of hearing has been accorded to the petitioner. Petitioners are not challenging the vires of the statute or delegated legislation. The respondent authorities had the jurisdiction to pass the orders. Only because according to the petitioner, orders are erroneous or that there is some infraction of procedure, that would not be sufficient to term the order as an excess of jurisdiction or without jurisdiction. The factual dispute is about the valuation and the manner in which it had been valued is not accepted by the Commissioner or the Assessment Officer. Same can be challenged on merits. The said aspect can be dealt with and considered by the Appellate Authorities. Once the petitioner has availed the remedy of appeal, it would be in appropriate to entertain the Writ Petition more particularly when further remedy of Appeal is available. There is no impediment for the petitioner to avail the remedy of Appeal. Only because the petitioners will have to file 111 and 88 Appeals would be no ground to invoke Writ Jurisdiction of this court. Writ Petitions are disposed of with liberty to the petitioner to avail alternate remedy, as is permissible in law. In that event, all contentions on merits are kept open.
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