TMI Blog2018 (4) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... the powers conferred upon me under the provisions of Regulation 20(7) of the Customs Brokers Licensing Regulations, 2013, I order as below: (i) I revoke the Customs Broker Licence No.CHN/R-294/2013 given to the Customs Broker, M/s.Raj Brothers Shipping Pvt. Ltd with immediate effect. However, they are permitted to finish the cases where Bill of entries or Shipping bills have been already filed by them. (ii) Since, the license of Customs Broker, M/s.Raj Brothers Shipping Pvt. Ltd., is revoked, the G Cards and F Cards issued to the employees of M/s.Raj Brothers Shipping Pvt. Ltd. should be surrendered forthwith after the cases as mentioned at (i) above are over. (iii) Further, I impose a penalty of ₹ 50,000/- on the Customs Broker, M/s.Raj Brothers Shipping Pvt. Ltd., Licence No.CHR/R-294/2013 (PAN No.AAGCR3940M) under Regulation 18 of CBLR, 2013. (iv) Further, I forfeit the Security Deposit of ₹ 5,00,000/- made by M/s.Raj Brothers Shipping Pvt. Ltd., in terms of Regulation 18 of CBLR, 2013. 22. This order is issued without prejudice to any other action that may be taken against the Customs Broker and their employees / representatives etc., un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13, cannot be countenanced at this stage. 4. On more than one occasion, Hon'ble Supreme Court as well as this Court, held that when there is an effective and alternate remedy, provided under the taxing laws, writ petitions, should not be entertained. Reference can be made to few decisions, in this regard. (i). In Union of India v. T.R.Verma, AIR 1957 SC 882, the Hon'ble Supreme Court held that it is well settled that when an alternative and equally efficacious remedy is open to a litigant, he should be required to pursue that remedy and not to invoke the special jurisdiction of the High Court to issue a prerogative writ. It will be a sound exercise of discretion to refuse to interfere in a petition under Article 226 of the Constitution, unless there are good grounds to do, otherwise. (ii) In C.A.Ibrahim v. ITO, AIR 1961 SC 609, H.B.Gandhi v. M/s. Gopinath sons, 1992 (Suppl) 2 SCC 312 and in Karnataka Chemical Industries v. Union of India, 1999 (113) E.L.T. 17(SC) = 2000 (10) SCC 13, the Hon'ble Supreme Court held that where there is a hierarchy of appeals provided by the statute, the party must exhaust the statutory remedies before resorting to writ jurisd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Constitution, a person must exhaust the remedies available under the relevant statute. 44. While expressing the aforesaid view, we are conscious that the powers conferred upon the High Court under Article 226 of the Constitution to issue to any person or authority, including in appropriate cases, any Government, directions, orders or writs including the five prerogative writs for the enforcement of any of the rights conferred by Part III or for any other purpose are very wide and there is no express limitation on exercise of that power but, at the same time, we cannot be oblivious of the rules of self-imposed restraint evolved by this Court, which every High Court is bound to keep in view while exercising power under Article 226 of the Constitution. 45. It is true that the rule of exhaustion of alternative remedy is a rule of discretion and not one of compulsion, but it is difficult to fathom any reason why the High Court should entertain a petition filed under Article 226 of the Constitution and pass interim order ignoring the fact that the petitioner can avail effective alternative remedy by filing application, appeal, revision etc., and the particular legislation conta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of penalty and for obtaining relief in respect of any improper orders passed by the Revenue Authorities, and the assessee could not be permitted to abandon that machinery and to invoke the jurisdiction of the High Court under Article 226 of the Constitution when he had adequate remedy open to him by an appeal to the Commissioner of Income Tax (Appeals). The remedy under the statute, however, must be effective and not a mere formality with no substantial relief. In Ram and Shyam Co. Vs. State of Haryana (1985) 3 SCC 267, this Court has noticed that if an appeal is from Caesar to Caesar's wife , the existence of alternative remedy would be a mirage and an exercise in futility. 17. In the instant case, neither has the writ petitioner assessee described the available alternate remedy under the Act, as ineffectual and non-efficacious while invoking the writ jurisdiction of the High Court nor has the High Court ascribed cogent and satisfactory reasons to have exercised its jurisdiction in the facts of the instant case. In light of the same, we are of the considered opinion that the writ Court ought not to have entertained the writ petition filed by the assessee, wherein he has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Operators Assn. of India (2011) 14 SCC 337. (iv). The High Court will not entertain a petition under Article 226 of the Constitution if an effective alternative remedy is available to the aggrieved person or the statute under which the action complained of has been taken itself contains a mechanism for redressal of grievance. (Refer: Nivedita Sharma Vs. Cellular Operators Assn. of India (2011) 14 SCC 337.) (viii) In Veerappa Pillai Vs. Raman Raman Ltd {1952 SCR 583}, CCE Vs. Dunlop India Ltd {(1985) 1 SCC 260}, Ramendra Kishore Biswas Vs. State of Tripura {(1999) 1 SCC 472, Shivgonda Anna Patil Vs. State of Maharashtra {(1999) 3 SCC 5}, C.A.Abraham Vs. ITO {(1961) 2 SCR 765}, Titaghur Paper Mills Co Ltd., Vs. State of Orissa {(1983) 2 SCC 433}, H.B.Gandhi Vs. Gopi Nath Sons {1992 Supp (2) SCC 312}, Whirlpool Corpn Vs. Registrar of Trade Marks {(1998) 8 SCC 1}, Tin Plate Co. of India Ltd., Vs. State of Bihar {(1998) 8 SCC 272}, Sheela Devi Vs. Jaspal Singh {(1999) 1 SCC 209} and Punjab National Bank Vs. O.C.Krishnan {(2001) 6 SCC 569}, this Court held that where hierarchy of appeals is provided by the statute, the party must exhaust the statutory remedies before reso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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