TMI Blog2021 (6) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore entertaining the writ petition at this juncture would deprive the litigant from availing the benefit of appellate remedy which is undoubtedly valuable and important. Petition dismissed. - W.P.No.12502 of 2021 And WMP.No.13274 of 2021 - - - Dated:- 9-6-2021 - Hon'ble Mr.Justice S.M.Subramaniam For the Petitioner : Mrs.D.Naveena For the Respondents : Mr.Rajnish Pathiyil Senior Panel Counsel ORDER The writ on hand is filed challenging the order in original dated 27.03.2021 passed by the sole respondent. 2. The impugned order demanding Duty Drawback for non realisation of export proceeds is questioned mainly on the ground that the respondent has violated the principles of natural justice. The learned counsel for the petitioner made a submission that no personal hearing was provided to the petitioner to put forth their defence and therefore the impugned order is liable to be set aside. It is further contended that the reply letter dated 31.03.2017, the Chartered Accountant's Certificate submitted in terms of the Board Circular No.5/2009 dated 07.02.2009 and the letter dated 13.03.2021 were not considered by the respondent and for all these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellate remedy the present writ petition is filed by merely stating that the respondent has violated the principles of natural justice. Such legal grounds can be adjudicated by the appellate authority namely the Commissioner of Customs (Appeals) and therefore entertaining the writ petition at this juncture would deprive the litigant from availing the benefit of appellate remedy which is undoubtedly valuable and important. 5. This Court has elaborately considered the issues with reference to preferring a statutory appeal before approaching the High Court under Article 226 of the Constitution of India in judgment dated 15.04.2021 in W.P.No.3144 of 2016 and the relevant paragraphs are extracted hereunder: 7.In order to avoid the Pre-Deposit, which is contemplated under the Statute, the practice of filing writ petitions is prevailing in the High Court and the High Court cannot encourage such practice and the appellate remedy contemplated under the Act is to be exhausted in all circumstances and only under extraordinary circumstances, in order to mitigate injustice, the High Court can intervene and not otherwise. Such power of dispensing with the appeal remedy is to be exer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... miscellaneous petition is closed. 11.This Court is of the considered opinion that all such grounds raised on merits are to be adjudicated with reference to the documents and evidences to be produced and the scope of the writ petition under Article 226 of the Constitution of India cannot be expanded so as to exercise the powers of the appellate authority in the matter of examination or scrutiny of original documents and evidences produced by the respective parties. The very purpose of the statutory appeal is to scrutinize the orders passed by the original authorities, and therefore, the legislative intention in this regard is to be scrupulously followed in the mater of adjudication of merits with reference to the documents and evidences. 12.In common parlance, Statutes contain appeal provisions. In some of the Statutes, there are two-tier appeal provisions in order to ensure that the facts, grounds, evidences are appreciated and the grievances are redressed in the manner known to law. Such appeal provisions are provided with the legislative intention to provide remedy to the aggrieved persons. The High Court, in normal circumstances, would not interfere nor dispense wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of India, while adjudicating the final orders passed by the Appellate Tribunal, formed an opinion that the issuance of show cause notice itself was by an improper authority. Thus, by citing the said finding, the appellate remedy otherwise provided under the Statute cannot be dispensed with, and in the event of accepting the said contention, in all such cases, every litigant will approach the High Court by way of writ petition bypassing the appellate remedy, which is not desirable and cannot be accepted. As observed earlier, Institutional respect is of paramount importance. Even the point of jurisdiction, limitation, error apparent on the face of the record, are on merits and all are to be adjudicated before the appellate authority and the appellate authority, more specifically, the Appellate Tribunal or the Commissioner (Appeals), as the case may be, is empowered to adjudicate all such legal grounds raised by the respective parties and make a finding on merits. Thus, usurping the powers of the appellate authorities by the High Court by invoking its powers under Article 226 of the Constitution of India is certainly unwarranted. The parties must be provided an opportunity to a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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