1997 (2) TMI 142

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..... er Company is engaged in the manufacture of pharmaceuticals (I.V. Fluids). For the purpose of furthering their manufacturing activity the petitioner filed a yellow Bill of Entry No. 307 at ICB, Pithampur on 29-6-1996 for clearance of one 'Automatic Aseptic Form Fill Seal Machine for primary packaging of Parenteral Fluids injectable liquids or any other pharmaceuticals or medicinal liquids', falling under Chapter sub-heading No. 8422.30 of the first schedule to the Customs Tariff Act, 1975 and one set of spare parts (Standard SVP) falling under sub-heading No. 8422.90 of the first schedule to the Customs Tariff Act, 1975 collectively valued at US $ 11,26,348.23 (C & F, Bombay). The consignment was shipped by Container No. LMCU-070068/9 of Ig .....

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..... e and spare parts respectively, which incidently became higher than the rate of duties applicable at pre-budget period. 5.The petitioner under their letter dated 29-7-1996 filed at ICD, Pithampur on 30-7-1996 requested for substituting the yellow Bill of Entry No. 307, dated 29-6-1996 for warehouse by white Bill of Entry for home consumption on the grounds that in terms of Public Notice No. 101/96, dated 5-6-1996 issued by the Commissioner of Customs, Mumbai imported plant and machinery shall not be allowed to be warehoused in a Public Bonded Warehouse. The request of the petitioner was examined by the Assistant Commissioner, Customs, ICD, Pithampur and it was found that neither there was any statutory provisions nor was there any instruct .....

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..... ity has been designated as Commissioner (Appeals). It is thus clear that the impugned assessment made under the provisions of the Act of 1962 can be challenged in appeal under Section 128 of the Act. It is well settled that where alternative remedy by way of appeal is available, recourse to writ jurisdiction of this Court under Article 226/227 of the Constitution is not permissible. In Labchand's case (AIR 1994 SC 764) Hon'ble the Supreme Court has held : "When a statutory forum or Tribunal is specially created by a statutes for redressal of specified grievances of persons on certain matters, the High Court should not normally permit such persons to ventilate their specified grievances before it by entertaining petitions under Article 226 .....

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