2017 (11) TMI 2024 - HC - Customs

Maintainability of petition - availability of alternative remedy of appeal - Declining to compound the offence qua the petitioner under Section 137 of the Customs Act, 1969 - HELD THAT - The petitioner has the remedy of filing an appeal before the Customs, Central Excise and Service Tax Tribunal and a further remedy of appeal against the order that may be passed by the Tribunal to the Appellate Tribunal. No reasons have been put forth by the learned Counsel for the petitioner for by passing these efficacious remedies. On this ground alone, the Writ Petition is dismissed without adjudicating the same on the merits of the case and with liberty to the petitioner to avail the afore-mentioned remedies at her option.

Summary

The High Court of Telangana dismissed the Writ Petition filed by the petitioner seeking to set aside proceedings under Section 137 of the Customs Act, 1969. The petitioner was advised to pursue remedies by filing an appeal before the Customs, Central Excise and Service Tax Tribunal. The Writ Petition was dismissed without adjudication on the merits, allowing the petitioner to avail the mentioned remedies.