2022 (1) TMI 1235 - HC - Customs

Maintainability of petition - requirement of pre-deposit under Section 129E of the Customs Act, 1962 - before the order of EOD certificate could be obtained, the impugned order has been passed - HELD THAT - Considering the fact that the petitioner has an alternate remedy before the Appellate Tribunal, this writ petition is disposed off by directing the respondent to workout the remedy before the Appellate Tribunal by filing an appeal within a period of thirty days from the date of receipt of a copy of this order. If such appeal is filed, the Registry of the Tribunal may number the Appeal and list the Appeal for final disposal on merits. Petition disposed off.

Summary

Issues: Challenge to impugned Order-in-Original, Availment of Customs Notification, Alternative remedy before Tribunal, Pre-deposit under Section 129E of Customs Act

Challenge to Impugned Order-in-Original:
The petitioner challenged Order-in-Original No.85497 of 2021 dated 30.07.2021, contending that the petitioner obtained an EOD certificate from the Additional Director General of Foreign Trade before the impugned order was passed. The petitioner sought to quash the order confirming the demand, although acknowledging an alternative remedy before the Tribunal. The writ petition was filed to avoid pre-deposit under Section 129E of the Customs Act, 1962.

Availment of Customs Notification:
The petitioner had availed the benefit of Customs Notification No.102/2009 concerning a Bill of Entry dated 30.11.2020 under the EPCG scheme as per the Foreign Trade Policy. This aspect was crucial in understanding the context of the dispute and the relief sought by the petitioner.

Alternative Remedy Before Tribunal:
Recognizing that the petitioner had an alternate remedy before the Appellate Tribunal, the judge decided to dispose of the writ petition by directing the respondent to pursue the remedy before the Tribunal. The petitioner was instructed to file an appeal within thirty days from the date of receipt of the order. The Tribunal was directed to number and list the appeal for final disposal on merits if filed within the stipulated timeline.

Pre-Deposit Under Section 129E of Customs Act:
The decision to dispose of the writ petition was influenced by the availability of an alternative remedy before the Tribunal, emphasizing the requirement to address the issue of pre-deposit under Section 129E of the Customs Act,