2015 (4) TMI 923 - HC - Customs

Maintainability of petition - Alternate remedy - Held that - When an alternative remedy is available, more particularly, in the cases of fiscal nature, invoking of the jurisdiction under Article 226 of the Constitution of India, is not permissible. In fact this Court on 03.02.2015 after referring to the above decisions has dismissed a writ petition in 2015 (2) TMI 437 - MADRAS HIGH COURT on the very same ground and in 2015 (2) TMI 429 - MADRAS HIGH COURT - writ petition is not maintainable

Summary

Issues:
Challenge to order imposing penalty; Availability of statutory appeal; Maintainability of writ petition under Article 226.

Analysis:
The judgment pertains to a writ petition challenging an order passed by the Additional Commissioner of Customs imposing a penalty on the petitioners. The court notes that the petitioner has a statutory right of appeal before the Commissioner (Appeals) against the impugned order. The court emphasizes that in fiscal matters, when a statutory right of appeal exists, challenging the original order via a writ petition is not permissible, especially when the order was passed by the competent authority. The petitioner raised several grounds on the merits of the matter in the writ petition, but the court declines to delve into these arguments, citing the lack of maintainability due to the availability of an alternative remedy.

The court highlights the principle that in cases of fiscal nature, the statutory appellate remedy must be exhausted before approaching the court under Article 226 of the Constitution of India. The judgment references several decisions supporting this stance, emphasizing that the jurisdiction under Article 226 cannot be invoked when an alternative remedy is available, particularly in fiscal cases. The court cites specific cases to reinforce this principle and mentions previous instances where writ petitions were dismissed on similar grounds. Consequently, the court finds the writ petition not maintainable and dismisses it, granting the petitioners the liberty to file an appeal before the appellate authority within four weeks. No costs are awarded, and a connected Miscellaneous petition is also dismissed as a result of the main judgment.