TMI Blog2018 (11) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... , that person, under Section 129, can appeal to the Customs, Excise and Service Tax Appellate Tribunal - A statute may provide to an aggrieved person an efficacious remedy through an appeal to the prescribed Authority and a second appeal to the Tribunal. Only after exhausting them can an aggrieved person knock the High Court’s doors. The Ezek’s plea is declined to be entertained, by invoking this Court’s extraordinary jurisdiction under Article 226, for Ezke does have an efficacious alternative remedy - but the respondent authorities will hear Ezek’s representative and dispose of its claim for the release, provisional or otherwise, of the imported goods, expeditiously, in one week - petition disposed off. - WP(C). No. 28769 of 2018 - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Manager(cargo), Kochi International Airport, issued a notice to Ezek under Section 48 of the Act. So the Company has filed this writ petition. Submissions: 5. Sri Baby Mathew, the learned counsel for Ezek, has termed the show-cause notice under Section 124 of Act arbitrary and illegal. According to him, the respondents themselves are not sure whether the imported goods are liable to be confiscated, for they have so far not seized them. Sri Mathew's principal contention is that the respondents 1 to 3 have issued the showcause notice without seizing the articles; so the notice is bad in law. He also stresses that Ezek imported the goods only for trial and demonstration. And it needs no BIS certification. 6. In the end, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Warrier emphasises that Ezek has approached this Court without exhausting the alternative remedy under the Act. Discussion: 10. Ezek s imported electronic goods have been seized. The Customs authorities have insisted that it should secure BIS registration for the goods. Ezek, on the other hand, maintains that the import was for testing and demonstration purpose. But the authorities refer to Ezek s previous communication to assert that it changed its stand on the purpose of import, as an afterthought. The purpose of import and the need for BIS registration or certification are disputed questions of fact. In fact, the former influences the latter. And Ezek s earlier import, too, may play a role. 11. The Customs Act, 1962, as s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here the prevention of public injury and the vindication of public justice require immediate judicial intervention. Yet, Dunlop India further cautions that the Court, even then, must have a good and sufficient reason to bypass the alternative remedy provided by the statute. Surely matters involving the revenue where statutory remedies are available are not such matters. 14. Pertinently, Dunlop India takes judicial notice that most petitions under Article 226 of the Constitution are filed solely to obtain interim orders and to prolong the proceedings. The practice needs to be strongly discouraged. Under these circumstances, I decline to entertain the Ezek s plea, by invoking this Court s extraordinary jurisdiction under Article 226, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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