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TMI Blog2020 (11) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 30.6.2020 and remand the matter back to Respondent No. 2 while directing Respondent No. 2 to permit the Petitioner to file its detailed reply duly supported by documents and decide the show cause notice 31.7.2019 afresh after giving opportunity of hearing to the Petitioner; (b) pass any further order(s) as may be deemed fit and necessary in the facts and circumstances of the instant case. It is prayed accordingly." 2. Looking to the facts and circumstances of the case, it appears from this writ petition that a detailed Show Cause Notice dated 31st July, 2019 (Annexure P-5 to the memo of this petition) was issued to the petitioner for the alleged breach of the Customs Act, 1962 and the Notification referred to in the Show Cause Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner in this writ petition can also be taken in appeal filed against the Order-in-Original. b. In Commissioner of Income Tax and Ors. v. Chhabil Dass Agarwal, (2014) 1 SCC 603, the Hon'ble Supreme Court has held as under: "13. In Nivedita Sharma v. Cellular Operators Assn. of India [(2011) 14 SCC 337 : (2012) 4 SCC (Civ) 947], this Court has held that where hierarchy of appeals is provided by the statute, the party must exhaust the statutory remedies before resorting to writ jurisdiction for relief and observed as follows: (SCC pp. 343-45, paras 12-14) "12. In Thansingh Nathmal v. Supt. of Taxes [AIR 1964 SC 1419] this Court adverted to the rule of self-imposed restraint that the writ petition will not be entertained if an e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iability not existing at common law is created by a statute which at the same time gives a special and particular remedy for enforcing it. ... The remedy provided by the statute must be followed, and it is not competent to the party to pursue the course applicable to cases of the second class. The form given by the statute must be adopted and adhered to." The rule laid down in this passage was approved by the House of Lords in Neville v. London Express Newspaper Ltd. [1919 AC 368 : (1918-19) All ER Rep 61 (HL)] and has been reaffirmed by the Privy Council in Attorney General of Trinidad and Tobago v. Gordon Grant and Co. Ltd. [1935 AC 532 (PC)] and Secy. of State v. Mask and Co. [(1939-40) 67 IA 222 : (1940) 52 LW 1 : AIR 1940 PC 105] It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst any order or direction passed/action taken by the State under Article 226 of the Constitution, it ought not to do so as a matter of course when the aggrieved person could have availed of an effective alternative remedy in the manner prescribed by law (see Baburam Prakash Chandra Maheshwari v. Antarim Zila Parishad now Zila Parishad, Muzaffarnagar and also Nivedita Sharma v. Cellular Operators Association of India). In Thansingh Nathmal v. Superintendent of Taxes, Dhubri, the Constitution Bench of this Court made it amply clear that although the power of the High Court under Article 226 of the Constitution is very wide, the Court must exercise self-imposed restraint and not entertain the writ petition, if an alternative effective remedy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is alleged by the respondents that adequate chances were given to the petitioner to reply to the show cause notice as well as to avail the opportunity of being heard by the respondent-authorities who had passed the Order-in-Original. f. In view of the aforesaid disputed question of facts about the personal hearing, we are not inclined to pass any order or direction or writ in the present writ petition upon the respondents. The Tribunal is the final fact finding authority. The Appellate Tribunal in this case is CESTAT, under Section 129-A of the Customs Act, 1962. 7. In view of the aforesaid reasons, facts and judgment of the Hon'ble Supreme Court, we are not inclined to grant any relief to this petitioner in the present petition. 8. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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