2023 (1) TMI 558 - HC - Customs
Maintainability of petition - availability of alternative remedy - seeking to quash levy of penalty under Section 114 (iii) of the Customs Act, 1962 - appealable under Section 128 of Customs Act, 1962 - HELD THAT:- In the present case, personal hearing was not granted to the petitioner before passing the impugned order, even the authority without invoking Section 113 of the Customs Act, went-on to pass order under Section 114 of the Customs Act. The value of goods was not assessed or determined before passing the impugned order - In such a situation, the order passed in W.P. No.11973/2022 and connected cases are not applicable to the facts and circumstances of the present cases. The writ petitions could not be dismissed on the ground of alternative remedy.
So far as delay in deciding the issue is concerned, sufficient reasons have been assigned for the same.
Learned counsel for the respondents relied on the judgment of Apex Court in the case of Hindustan Coca Cola Beverage Private Limited vs. Union of India and others [2014 (9) TMI 585 - SUPREME COURT] in which it is held that when the statute provides for statutory appeal, the said remedy is to be availed by the litigating parties. In Hameed Kunju vs. Nizam [2017 (7) TMI 1414 - SUPREME COURT] the Apex Court held that any petition under Article 227 of Constitution of India should be dismissed in limine when there is statutory provision of appeal.
In another case Ansal Housing and Construction Limited vs. State of Uttar Pradesh and others [2016 (3) TMI 1435 - SUPREME COURT] it is held that when there statutory appeal is provided, then the said remedy has to be availed.
Looking to the fact of availability of an efficacious alternative remedy, it is not deemed proper to entertain these petitions - petition dismissed.