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Issues:
- Writ petition seeking Mandamus and Certiorari to quash decision of Central Board of Excise and Customs to prefer appeals to CEGAT. - Entertaining writ petition in light of statutory appeal provisions under Customs Act. - Legality of decision to prefer appeals before Appellate Tribunal. - Authority to decide on preferring appeals and jurisdiction of writ court. - Importation of Beef Tallow post-prohibition and dispute over validity of import license. Analysis: The judgment revolves around a writ petition filed by M/s. General Foods (Private) Limited and an individual seeking Mandamus and Certiorari to quash the decision of the Central Board of Excise and Customs to prefer appeals against various authorities to the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT). The petitioners also requested a writ of prohibition to restrain CEGAT from entertaining the appeals. The respondents included Union of India, various customs authorities, and CEGAT. The court observed that under the Customs Act, an appeal lies to the Appellate Tribunal from specified orders, and the power to approach the Tribunal is statutory. The decision on preferring appeals rests with the concerned authority, and the writ jurisdiction cannot review this decision. The judgment emphasizes that even if the points raised in appeals are deemed frivolous or covered by previous decisions, parties are entitled to pursue their appeals. The court highlighted the example of litigations following the Supreme Court's decision on the sale of 'loom hours' by Jute Mills, illustrating the continuation of legal battles despite settled legal positions. The judgment underscores that the appellate authority must decide on the merits of each appeal, and the writ court cannot prevent the filing or hearing of appeals based on perceived lack of merit. Regarding the specific case of importation of Beef Tallow post-prohibition, the petitioners faced a dispute over the validity of their import license. While the Deputy Collector of Customs initially accepted the license for importation, the Central Board of Customs and Excise held a different view, leading to directions to the Collector of Customs to seek clarification from CEGAT. The court refused to intervene at the writ stage, emphasizing that the Appellate Tribunal should decide on the appeal's merits. The judgment concluded by dismissing the writ petition, stating that the court cannot prevent appeals from being heard or filed at this stage, leaving the decision to the Appellate Tribunal.
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