2021 (4) TMI 363 - HC - Customs

Maintainability of petition - writ petition dismissed on the ground that the appellant should invoke the appeal remedy available under the Statute - HELD THAT - This appeal are not pure questions of law. There are several factual allegations, which have been set out in the show cause notice as well as in the Order-in-Original. This aspect of the matter had been noted by the learned Single Judge and it was observed in the impugned order that it would not be proper for the Writ Court to go into the disputed questions of fact and that this has been best left for the Appellate Authority for a decision. There are no good grounds to interfere with the impugned order. The time limit stipulated by the learned Single Judge for filing the appeal shall enure in favour of the appellant and the appellant is permitted to file the appeal before the Appellate Authority within two weeks from the date of receipt of a copy of this judgment - Appeal dismissed.

Summary

Issues:
Challenge to Order-in-Original imposing penalty - Jurisdiction of Writ Court to decide factual disputes - Appeal remedy under the Statute.

Analysis:
The High Court of Madras, comprising of Justice T.S. Sivagnanam and Justice R.N. Manjula, heard an appeal filed by a dealer against an Order-in-Original dated 24.10.2018, imposing a penalty. The dealer had initially filed a writ petition against this order, which was dismissed by a Single Judge on the grounds that the dealer should pursue the appeal remedy available under the Statute. The appellant's counsel contested the correctness of the Order-in-Original before the High Court, arguing various grounds against the penalty imposition. The respondent's Senior Standing Counsel also presented arguments in response.

The High Court observed that the contentions raised in the appeal were not merely questions of law but involved factual allegations present in the show cause notice and the Order-in-Original. The Single Judge's decision not to delve into disputed factual questions and leave them for the Appellate Authority was endorsed by the High Court. Consequently, the High Court found no valid reason to interfere with the Single Judge's order and dismissed the writ appeal. However, the appellant was granted liberty to file a regular appeal before the Appellate Authority within two weeks from the date of receipt of the judgment. The time limit set by the Single Judge for filing the appeal was to be followed, and no costs were awarded. A connected CMP was also dismissed as a result of this judgment.