2024 (12) TMI 1101 - HC - Customs

Maintainability of petition - availability of alternative remedy - Seeking to set aside the impugned order and to release the goods forthwith - violation of principals of natural justice - HELD THAT - The Apex Court in the case of HINDUSTAN COCA COLA BEVERAGE (P) LTD. VERSUS UNION OF INDIA AND OTHERS 2014 (9) TMI 585 - SUPREME COURT has held that when the statute provides for statutory appeal, the said remedy is to be availed by the litigating parties. In HAMEED KUNJU VERSUS NAZIM 2017 (7) TMI 1414 - SUPREME COURT the Apex Court held that any petition under Article 227 of Constitution of India should be dismissed in limine when there is statutory provision of appeal. In another case ANSAL HOUSING AND CONSTRUCTION LTD. VERSUS STATE OF U.P. AND ORS. 2016 (3) TMI 1435 - SUPREME COURT it is held that when there statutory appeal is provided, then the said remedy has to be availed. In view of the aforesaid and also looking to the fact of availability of an efficacious alternative remedy of appeal under Section 129-A of the Customs Act, 1962, it is not proper to entertain this petition. Petitioner would be at liberty to avail the alternative remedy in accordance with law, if so advised. Petition dismissed.

Summary

The High Court of Madhya Pradesh dismissed a petition filed under Article 226 seeking various reliefs, including setting aside an order and releasing seized goods. The court held that the petitioner should avail the statutory remedy of filing an appeal before the Central Excise and Service Tax Appellate Tribunal, as there was an alternative remedy available. The petition was dismissed with liberty to pursue the alternative remedy.