2019 (11) TMI 73 - HC - Customs

Maintainability of appeal - existence of efficacious alternative remedy - appropriate forum - Section 128 of the Customs Act, 1962 - HELD THAT - Much has been argued out by the counsel for petitioners on merits, as well as on the applicability of the exemption notification and attention is also drawn to the fact that since last seven years they are importing goods and are classified as stated in the memo of this writ petition. We are not inclined to adjudicate on the merits of the matter as impugned order is an appealable order and a statutory appeal is provided under Section 128 of the Customs Act, 1962 before the appellate forum. Petition dismissed on the ground of availability of efficacious alternative remedy.

Summary

Issues:
1. Challenge against the order of the Assistant Commissioner of Customs dated 3rd October, 2018.
2. Dispute over the classification of imported goods.
3. Availability of alternative statutory remedy under Section 128 of the Customs Act, 1962.

Analysis:

Issue 1: Challenge against the order of the Assistant Commissioner of Customs
The petitioners filed a writ petition against the order of the Assistant Commissioner of Customs dated 3rd October, 2018. The order rejected the self-assessment by the importer regarding the classification of goods under tariff item 8714 91 00 and reassessed it under tariff item 8714 10 90 under Section 17(4) of the Customs Act, 1962. The court noted that the order was appealable under the provisions of the Customs Act, 1962, indicating the existence of an efficacious alternative remedy. The court found no jurisdictional error or violation of natural justice in the Assistant Commissioner's order.

Issue 2: Dispute over the classification of imported goods
A key contention in the case was the dispute regarding the classification of the imported goods. The petitioners argued on the merits of the case, including the applicability of an exemption notification and their consistent classification of goods over the years. However, the court declined to delve into the merits of the matter, emphasizing that the impugned order was appealable under Section 128 of the Customs Act, 1962 before the appellate forum. The court stressed the availability of a statutory appeal process for such disputes.

Issue 3: Availability of alternative statutory remedy
The court ultimately dismissed the writ petition on the grounds of the availability of an efficacious alternative remedy through the statutory appeal process provided under Section 128 of the Customs Act, 1962. The court clarified that any future statutory appeal would be decided on its merits, following the law and based on the evidence on record, without being influenced by the outcome of the writ petition. This decision underscored the importance of exhausting statutory remedies before seeking judicial intervention.

In conclusion, the High Court dismissed the writ petition, highlighting the importance of pursuing statutory appeal avenues for customs-related disputes and refraining from premature judicial intervention when alternative remedies exist under the law.