TMI Blog2019 (9) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... e technical reason that the order of adjudication came to be passed belatedly. It is seen that based on intelligence that a gang was attempting to smuggle Ketamine Hydrochloride in bulk quantity and have transported the same to Chennai from Mumbai, the Officers of Directorate of Revenue Intelligence (DRI), Chennai, intercepted one S.P.Rajapandian, the main person in the gang at the Domestic Airport, who was travelling by flight IC 173 from Mumbai to Chennai after booking the Ketamine in various transports in the guise of lactose and other medicines and who was also carrying the lorry transport Receipts with him on 05.08.2010. The narration of the facts, thus, goes further and link the role of the petitioner herein as well in this illega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ars of various denomination, both Indian and Foreign currencies totally valued at ₹ 1,47,850/- and Gold jewellery available at the residence of one S.P.Rajapandian totally weighing 331.18 grams and valued at ₹ 5,26,755/- under Section 121 of the Customs Act, 1962; imposing penalty of ₹ 75,00,000/- (Rupees Seventy Five Lakh Only) on the petitioner under Section 114 of the Customs Act, 1962 and further imposing penalty on other three persons as well, as stated therein. 2. Mrs.Nalini Chidambaram, learned Senior Counsel appeared for the petitioner and argued the matter. 3. The prime contention of the learned Senior Counsel not only in challenging the order in original and also for maintaining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... btedly, an effective alternative Forum where the petitioner is entitled to raise all the grounds by filing an appeal. The Tribunal, being the First Appellate Authority, in this case, will have to certainly go into the merits of the matter in detail and pass orders in accordance with law. Needless to state that as the appellate authority being the fact finding authority as well, the petitioner can approach such authority and agitate the matter by way of filing an appeal. Instead of doing so, the petitioner is not justified in approaching this Court and filing the present writ petition by raising the above technical ground. Such attempt, in my considered view, is nothing but to short circuit the whole process, which cannot be entertained, goi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ior Counsel would show that they are not similar to the one on hand, which in my considered view, is more grave and serious in nature and therefore, mere delay in passing the order of adjudication itself cannot be taken as a shelter by the writ petitioner to escape from the clutches of the adjudication. In this case, it is true that the show cause notice was issued on 01.02.2011 and the Adjudicating Authority called upon the petitioner and others for personal hearing on 10.09.2018. It is not in dispute that on receipt of such notice for personal hearing, the petitioner, without any protest appeared before the authority and submitted himself to his jurisdiction and sought time for personal hearing and thereafter, he was represented by his co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thereafter, the order of adjudication was passed without loss of further time. Therefore, I find that the present facts and circumstances would not fit into the facts and circumstances of the case laws relied on by the learned senior counsel for the purpose of deciding as to whether the impugned order of adjudication is liable to be quashed solely on the ground of delay in passing the order of adjudication. Needless to state that the question as to whether the order of adjudication needs to be interfered with solely on the reason of inordinate delay in passing such order, depends upon the facts and circumstances of each case and cannot be applied as a matter of general principle in all cases, where there is a delay in completing the adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on by the learned Senior Counsel are distinguishable on facts and circumstances. 7. Therefore, I am of the view that this writ petition need not be entertained, as the petitioner is having an effective alternative remedy by way of filing an appeal before the concerned Appellate Forum to challenge the order of adjudication. Accordingly, this Writ Petition is dismissed, without expressing any view on the merits of the matter, by granting liberty to the petitioner to work out his remedy before the concerned Appellate Forum, which in turn would consider and decide the appeal on its own merits and in accordance with law, uninfluenced by any of the observations made in this order. No costs. Consequently, connected miscellaneou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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