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Issues:
1. Imposition of penalty by the Collector of Customs and appeal process before the Customs, Excise & Gold (Control) Appellate Tribunal (CEGAT). 2. Requirement of pre-deposit of an amount for entertaining the appeal. 3. Allegation of violation of principles of natural justice by the Collector of Customs. 4. Availability of alternative remedy of appeal and failure to comply with pre-deposit condition. 5. Application of extraordinary jurisdiction under Articles 226/227 of the Constitution of India. 6. Comparison with other cases where principles of natural justice were not complied with. Analysis: 1. The judgment involves the imposition of penalties by the Collector of Customs, leading to an appeal process before the CEGAT. The Collector directed to confiscate goods and imposed a penalty of Rs. 10 lakhs under the Customs Act, 1962. The petitioner appealed, but the CEGAT required a pre-deposit of Rs. 2,50,000 as a condition for entertaining the appeal. 2. The CEGAT's requirement of pre-deposit for entertaining the appeal was considered just and proper. The Tribunal insisted on compliance with the law, and failure to deposit the amount led to the rejection of the appeal under Section 129-E of the Customs Act. 3. The petitioner alleged a violation of natural justice by the Collector of Customs, claiming lack of opportunity to be heard. However, the court found no evidence of such violation based on the show cause notices served to all respondents and the proceedings followed by the Collector. 4. The judgment emphasized the availability of an alternative remedy of appeal and the importance of complying with its conditions. The petitioner's failure to deposit the required amount rendered the statutory remedy infructuous, barring the petitioner from invoking the extraordinary jurisdiction of the High Court. 5. Regarding the application of extraordinary jurisdiction under Articles 226/227 of the Constitution of India, the court cited precedents and emphasized that where statutory remedies are available, the High Court should not intervene unless there is a clear violation of rights or principles of natural justice. 6. The judgment compared the petitioner's case with others where principles of natural justice were not complied with. It highlighted that failure to avail of the statutory remedy and fulfill its conditions precludes the petitioner from seeking relief through extraordinary jurisdiction. In conclusion, the petition was rejected as the court found no substance in the claims made by the petitioner, emphasizing the importance of exhausting statutory remedies before seeking extraordinary relief.
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