2021 (8) TMI 552 - HC - Customs

Maintainability of petition - instead of appeal an appeal, the petition is filed - HELD THAT - Instead of preferring an appeal for the redressal of the grievances, the petitioners have chosen to file a writ petition raising several grounds, which are all to be adjudicated based on certain facts and on verification of documents and evidences in original. Even in cases where mixed question of fact and law is raised, the appellate authority, is competent to adjudicate both factual and legal grounds and made a finding and pass orders. The appellate authority is the final fact finding authority. Thus, importance attached to the appellate remedy at no circumstances be undermined. In this writ petition also, the petitioners are granted liberty to approach the appellate authority and file an appeal by following the procedures as contemplated and by complying with the conditions to prefer the appeal, within a period of 60 days from the date of receipt of a copy of this order - Petition disposed off. In the present case, the petitioners have stated that there are certain violations and factual aspects either not considered or mistakenly considered. However, all these aspects could be adjudicated before the appellate authority - The importance of appellate remedy and its relevance are elaborately adjudicated by this Court in a batch of writ petitions in M/s.Sri Sathya Jewellery, Vs. The Principal Commissioner of Customs 2021 (4) TMI 1210 - MADRAS HIGH COURT where it was held that This Court has no hesitation in arriving at a conclusion that the petitioners are bound to exhaust the appellate remedy, either under Section 128 or Section 129 of the Customs Act, respectively. The petitioners are granted liberty to approach the appellate authority and file an appeal by following the procedures as contemplated and by complying with the conditions to prefer the appeal, within a period of 60 days from the date of receipt of a copy of this order - Petition disposed off.

Summary

Issues Involved:
Challenge to order-in-original bypassing appellate remedy

Analysis:
The judgment addresses the challenge to an order-in-original by petitioners who opted for a writ petition instead of the prescribed appellate remedy. The court emphasizes the importance of exhausting the appellate process before seeking judicial intervention. It highlights that the appellate authority is the final fact-finding body and must be given due regard. The court cites previous cases to support the principle that appeals should not be bypassed except in exceptional circumstances to prevent injustice. The judgment also references a Division Bench ruling that mixed questions of fact and law should be adjudicated through the statutory appeal process rather than by a writ court.

The court underscores that the purpose of statutory appeals is to scrutinize orders passed by original authorities, and the legislative intent behind appeal provisions should be respected. It clarifies that the High Court cannot delve into factual adjudication or trial under Article 226 of the Constitution. The judgment stresses the importance of following procedural aspects and respecting the hierarchy of institutions under statutes. It warns against the High Court usurping the powers of appellate authorities and emphasizes the need for litigants to utilize the appropriate forums for redressal.

Furthermore, the judgment criticizes the trend of filing writ petitions without exhausting statutory appeal remedies, leading to delays and potential prejudice to the parties involved. It asserts that legal grounds should be adjudicated before the proper forum after exhausting statutory remedies. The court cautions against providing unwarranted opportunities for parties to evade liability based on jurisdictional errors. Ultimately, the court directs the petitioners to approach the appellate authority and file an appeal within a specified timeframe, ensuring that the appeals are entertained without reference to the limitation period and adjudicated on merits promptly.

In conclusion, the judgment grants the petitioners the liberty to pursue the appellate remedy within the stipulated timeframe and directs the disposal of the appeal expeditiously. It emphasizes the importance of adhering to statutory appeal procedures and respecting the appellate process to ensure justice and efficiency in legal proceedings.