TMI Blog2023 (6) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... extraordinary jurisdiction of this court. We cannot lose sight of the fact that the appellant had earlier approached this Court through a Writ Petition impugning the confiscation order and the said Writ Petition was eventually disposed by relegating the appellant to his alternate remedy of pursuing the appellate remedies under the statute - Having proceeded down that route, the appellant cannot now approach this Court aggrieved by the order of the First Appellate Authority, and prudence would require that this Court refrain from interfering with such appellate orders passed by the authorities in the hierarchy of appeals provided under the statute. It cannot be accepted that the Appellate Tribunal is not an efficacious alternate forum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore this Court in WP(C).No. 30127 of 2022, where initially an interim order was passed by a Single Judge separating the consignment that was directed to be destroyed into the portion which complied with the quality requirements and the portion that admittedly did not comply with the quality requirements, and restricting the operation of the confiscation order to only such portion of the consignment that did not comply with the quality requirements. The remaining part of the consignment was directed to be released from confiscation. 3. It turns out that the said Writ Petition was ultimately disposed by recording the submission of the learned counsel then appearing for the appellant that he did not wish to pursue the Writ Petition. Subse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst the confiscation order passed by the original authority. The learned Single Judge, therefore, found that at this stage of the proceedings, where the Appellate Authority had confirmed the order of the original authority, the appellant could not turn around and challenge the legality of Ext. P16 order in a Writ Petition. What the learned Single Judge observes, in other words, is that having chosen to take the statutory route for redressal of grievances against the order of confiscation, an assessee cannot turn around midway and approach this Court through a Writ Petition under Article 226 of the Constitution of India. 6. In the appeal before us, it is the vehement contention of Sri. Aswin Gopakumar, the learned counsel for the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernate remedy provided under the statute, the conduct of the appellant in the instant case does not warrant the exercise of the extraordinary jurisdiction of this court. We cannot lose sight of the fact that the appellant had earlier approached this Court through a Writ Petition impugning the confiscation order and the said Writ Petition was eventually disposed by relegating the appellant to his alternate remedy of pursuing the appellate remedies under the statute. What is significant is that the said route was chosen by the appellant himself, and it was on the basis of the averments in the Review Petition filed against the prior dismissal of the Writ Petition that the learned Single Judge had disposed WP(C).No. 30127 of 2022 by relegating ..... X X X X Extracts X X X X X X X X Extracts X X X X
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