TMI Blog2015 (9) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Prev.), the petitioner asked for release of the goods. Again vide another communication dated 08.03.2015 addressed to the Commission of Customs (Prev.), with its copy to the Chief Commissioner of Customs (Prev.), the petitioner once again requested the respondent for the provisional release of her goods while complaining about the behavior of an official of the department. The petitioner sent another letter dated 25.03.2015, to the Chief Commissioner of Customs (Prev.). On 01.04.2015 yet another letter was handed over which was replied to vide impugned order/letter dated 06.04.2015 by the Assistant Commissioner, Customs Preventive (Alpha Group) of the respondent. In terms of the order dated 06.04.2015, the value of the petitioner s goods w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and would lose their marketability. 5. Per Contra, learned senior standing counsel for the respondent contended that a writ in the nature of certiorari is not maintainable in the facts and circumstances of the case. The petitioner s consignment was examined on 11-12.02.2015 at Air Cargo Unit, IGI Airport, New Delhi in the presence of Mr. Hemant Kumar Jha, representative of CHA and it was found that the imported goods were branded auto parts for vehicles such as BMW, Mercedes, Toyota etc., whereas no Brand, Model was declared by the petitioner in the Bill of Entry No. 8242439 dated 09.02.2015 vide supplier Invoice No. 3353 dated 04.02.2015. A large quantity of auto parts were found in excess of the quantity declared by the petitioner in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very later stage. Since the matter is sub judice before this Court, therefore, the order dated 06.04.2015 was not put on hold/withdrawn or revoked. 7. It was lastly contended by the learned senior standing counsel that as regards the dispute put forth by the petitioner regarding valuation of the imported goods, the final value is being arrived at under the provisions of the Customs Act, 1962 and a show cause notice will be issued shortly. 8. I have bestowed my thoughtful consideration to the submissions made by learned counsel for the parties and have also perused the material on record. 9. Before examining the merits of the present case, it is necessary to consider the relevant provisions of Section 128 of the Customs Act, 1962 wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed 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. 11. For the reasons recorded aforesaid, I am not inclined to entertain the present writ petition. Considering the fact that the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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