2017 (11) TMI 896 - HC - Customs

Maintainability of petition - alternative remedy of appeal - valuation of imported goods - similar goods - stand of the Department is that in the present case, the adjudicating authority has referred to and relied upon the additional material, instances of imports of similar goods, for arriving at the transaction value - Held that - reliance placed in the case of Messrs Sedna Impex India Pvt. Ltd. & 1 Versus Union of India & 2 2017 (11) TMI 846 - GUJARAT HIGH COURT , where similar issue was decided and it was held that It is well settled that the High Court would not ordinarily entertain a writ petition directly aimed against an order-in-original in taxing statute where statutory appeals are available, more so when ultimately the issue is one which would travel to the Supreme Court by way of appeal instead of the High Court - the petition is disposed of, leaving it open to the petitioner to file appeal.

Summary

Issues:
Challenging Order in Original, Statutory Appeal Availability, Appellate Authority's Order, New Material Consideration, Comparable Instances, Quasi-Judicial Authority's Bound, Substitution of Declared Value, Fresh Orders without New Material, Entertaining Writ Petition, CESTAT Jurisdiction, Relegation to Appeal Remedy, Set Aside Orders, Pending Bills of Entries, Disposal of Petitions, Rejection of Declared Value, Notice and Hearing, Remand Proceedings, Fresh Order Passing, Appeal Merits Consideration, Appeal Filing Deadline.

Analysis:

1. Challenging Order in Original: The petitioner challenged an Order in Original passed by the adjudicating authority, with a statutory appeal available. The High Court declined to entertain the petition due to the availability of the alternative remedy.

2. Appellate Authority's Order: The petitioner relied on the order passed by the appellate authority in a previous case, where the appellate authority set aside the adjudicating authority's order concerning similar exports. However, the Department argued that the adjudicating authority considered additional material in the present case, not present in the earlier case.

3. Comparable Instances and New Material Consideration: The petitioner contended that the adjudicating authority should not have taken a different view from the appellate authority's decision in favor of the importers. The Department argued that the fresh orders were based on new material, allowing a fresh decision on merits.

4. Substitution of Declared Value: The petitioners argued that the adjudicating authority substituted the declared value without comparable instances and without granting a hearing. The Department opposed the petitions, stating that the authorities had fresh material for a new decision.

5. Entertaining Writ Petition and CESTAT Jurisdiction: The High Court discussed the grounds for entertaining a writ petition directly against an order-in-original in a taxing statute, highlighting the jurisdiction of CESTAT and the Supreme Court for appeals.

6. Relegation to Appeal Remedy: The Court categorized the petitions into three parts based on the actions of the adjudicating authority and emphasized that the petitioners should pursue the appeal remedy available against the orders.

7. Set Aside Orders and Pending Bills of Entries: The Court set aside certain orders where the declared value was substituted without notice or hearing. It directed the adjudicating authority to pass fresh orders and finalize pending bills of entries by a specified date.

8. Disposal of Petitions and Remand Proceedings: The Court disposed of various petitions based on the category of cases and directed the adjudicating authority to pass fresh orders following the appellate authority's directions in certain cases.

9. Fresh Order Passing and Appeal Merits Consideration: The Court clarified the process for passing fresh orders and considering appeal merits, setting deadlines for appeal filing and emphasizing the importance of pursuing the remedy before the Court.

In conclusion, the High Court's judgment addressed various issues related to challenging orders, considering new material, appellate authority's decisions, and the process for setting aside orders, passing fresh orders, and pursuing appeal remedies within specified timelines.