TMI Blog2020 (4) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... cies, namely (i) violation of the principles of natural justice (ii) enforcement of any of the fundamental rights or (iii) where the order or proceedings are wholly without jurisdiction or the vires of an act, has been challenged. Hence, it would be appropriate that the petitioner avails the alternate remedy of challenging the impugned order by filing appeal before the departmental appellate authority - Petition is disposed off with the direction that petitioner shall be at liberty to file an appeal against the impugned order-in-original dated 31.10.2019 passed by the Office of respondent No.3 before the concerned Commissioner of Customs (Appeals) within a period of Two Weeks from the date of receipt of writ of this order. - R/SPECIAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons mentioned therein, including the condition that the importer shall pay on sale of the said goods, proper sales tax or VAT, as the case may be and produce documents evidencing such payment on sale of such imported goods. 3. It is the say of the petitioner that in several instances, the timber imported in log forms are very long and therefore, they are cut into pieces for the ease of handling and transportation. After cutting it, the timber is sold to other dealers on payment of VAT, as may be leviable under the Gujarat Value Added Tax Act, 2003. After making such payment of VAT on sale, the petitioner applied for refund of SAD under the Notification dated 14.09.2007. However, the respondent No.3 rejected the refund claim of the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not filed the refund claim for subsequent imports. However, in view of the order passed by the Hon'ble Supreme Court, the petitioner had filed refund claim on 17.01.2019 for the goods imported during the period between 29.12.2008 to 03.03.2011 in terms of the Notification dated 14.09.2007. However, the refund claim came to be rejected on the ground that it was filed belatedly, though the date has to be reckoned as 24.04.2018, which is the date of judgment of the Apex Court. 6. We notice that instead of challenging the impugned order passed by the Assistant Commissioner of Customs before the Commissioner of Customs (Appeals), the petitioner has straightway approached this court by filing the present petition. It is apprehended by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rson, other than the importer, shall be construed as the date of purchase of goods by such person. (1A) The application under subsection (1) shall be accompanied by such documentary or other evidence (including the documents referred to in section 28C) as the applicant may furnish to establish that the amount of duty or interest, in relation to which such refund is claimed was collected from, or paid by him and the incidence of such duty or interest, has not been passed on by him to any other person. (1B) Save as otherwise provided in this section, the period of limitation of one year shall be computed in the following manner, namely: (a) in the case of goods which are exempt from payment of duty by a special order issued u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition. But the High Court has imposed upon itself certain restrictions, one of which is that if an effective and efficacious remedy is available, the High Court would not normally exercise its jurisdiction. But the alternative remedy has been consistently held by the Hon'ble Supreme Court not to operate as a bar in atleast three contingencies viz., where the writ petition has been filed for the enforcement of the any of the fundamental rights or where there has been a violation of the principles of natural justice or where the order or proceedings are wholly without jurisdiction or the virus of an Act is challenged. 8. In our opinion, all questions raised before this court, including the aspect of limitation, can be raised befo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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