2017 (7) TMI 1270 - HC - Customs

Maintainability of petition - alternative remedy of appeal - Penalty u/s 114AA of CA - Held that - The order passed by the Additional Commissioner aforesaid is appealable under Section 128 of the Act before the Commissioner, Appeals within 60 days from the date of communication of the order to the party concerned - In view of above statutory remedy provided under the Act, we are not inclined to entertain this writ petition directly - petition dismissed.

Summary

The High Court of Allahabad dismissed a writ petition challenging a penalty imposed under Section 114AA of the Customs Act, 1962, stating that the order is appealable under Section 128 before the Commissioner of Appeals within 60 days. The court declined to entertain the writ petition due to the availability of an alternate statutory remedy.