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Issues:
1. Breach of principles of natural justice in passing the order by the Collector of Customs. 2. Dismissal of the writ petition by the learned Single Judge based on the availability of an alternative remedy. 3. The onerous nature of the remedy provided for filing an appeal against the order. Analysis: 1. The judgment pertains to a writ petition filed against the order of the Collector of Customs under the Customs Act, 1962. The Collector found duty short levied due to collusion and deliberate mis-declaration, imposing a significant duty amount and penalties on involved parties. The goods were also held liable for confiscation. The writ petitioner alleged a breach of natural justice by the Collector in adjudication proceedings. The Single Judge dismissed the writ petition solely on the ground of an alternative appeal remedy available. 2. The central issue revolves around the dismissal of the writ petition by the Single Judge based on the availability of an alternative remedy. The High Court, in its analysis, agreed with the Single Judge's decision, emphasizing the importance of exhausting statutory remedies before seeking extraordinary relief under Article 226 of the Constitution. Citing Supreme Court precedents, the judgment underscores the principle that statutory remedies should not be bypassed unless in exceptional circumstances, such as questions on the vires of a statute or prevention of public injury. 3. The appellant argued that the appeal remedy requiring a deposit of duty and fines was onerous and illusory, thus justifying the writ petition. However, the High Court rejected this argument, citing Supreme Court decisions that uphold the legislature's right to impose conditions on the right of appeal as long as they are not unduly burdensome. The judgment emphasizes the discretionary nature of Article 226 remedies and the need to follow statutory procedures for appeals against administrative orders. In conclusion, the High Court dismissed the appeal, upholding the decision of the Single Judge regarding the availability of an alternative appeal remedy. The judgment underscores the importance of exhausting statutory remedies before seeking extraordinary relief and highlights the discretionary nature of Article 226 remedies. The Court also addresses the onerous nature of appeal conditions, emphasizing the legislature's right to impose reasonable conditions for exercising the right of appeal.
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