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2016 (8) TMI 832 - HC - CustomsStatutory remedy of appeal - bye-pass of appeal by writ petition maintainability huge pendency of matters in CESTAT - Imposition of anti-dumping duty import of Synchronous Digital Hierarchy Transmission Equipment Held that - The Court does not find the above plea to constitute a sufficient justification to permit the Petitioner to bypass the statutory remedy of an appeal provided under the Customs Tariff Act 1975. It would be open to the Petitioner to request the CESTAT as and when an appeal is filed to dispose it expeditiously petition not maintainable decided against petitioner.
Issues:
Challenge to final notification imposing anti-dumping duty, availability of alternative remedy through CESTAT appeal, pendency of matters in CESTAT, justification for bypassing statutory remedy, dismissal of petitions and applications. Analysis: The judgment dealt with a challenge to a final notification imposing anti-dumping duty on specific goods originating from a particular country for an extended period. The Court noted that an alternative remedy was available under the Customs Tariff Act, 1975, through an appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The petitioner argued that the large backlog of cases in CESTAT prevented timely resolution of appeals against earlier notifications, justifying the court's intervention. However, the Court held that the pendency of cases in CESTAT did not provide sufficient grounds for the petitioner to bypass the statutory appeal process. The judgment emphasized that the petitioner could request CESTAT to expedite the disposal of their appeal when filed. Ultimately, the Court dismissed the petitions and applications, reiterating the importance of following the prescribed legal procedures and exhausting available remedies before seeking judicial intervention. In summary, the judgment underscored the significance of adhering to statutory remedies and procedural requirements, highlighting the role of CESTAT as the appropriate forum for challenging customs notifications. It emphasized the principle of exhausting alternative remedies before approaching the court and dismissed the petitions based on the lack of justification for deviating from the established legal process.
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