9911796707
TMI Blog2016 (8) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... cond respondent and with the consent of either parties, the writ petition itself is taken up for final disposal. 2. The petitioner has filed this writ petition challenging the Order-in-Original, dated 30.03.2016, passed by the first respondent with regard to customs offence pertaining to import of garment accessories in the name of Apparel Exporters. The allegation is with regard to mis-use of exemption Notification No.12/2012-Customs, dated 17.3.2012. 3. There are totally 40 persons on whom show cause notices were issued and the petitioner is the 18th noticee. The typed set of documents shows that after the receipt of show cause notice, the petitioner requested for inspection of documents so as to enable them to submit their objections. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt need not go into the said fact since this Court has called upon the petitioner to address the Court as to why they should be permitted to bypass the appeal remedy available under the provisions of the Customs Act, 1962 (hereinafter referred to as the 'Act' in short). 5. In response to the said query, the learned counsel for the petitioner, though initially stated that no opportunity of personal hearing was granted, subsequently when this Court pointed out that three notices of personal hearing were issued to the petitioner, the learned counsel amended her submission and submitted that no opportunity to cross-examine was granted and the petitioner was not heard by the first respondent. The learned counsel has also referred to S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lternate remedy under Section 129-A of the Customs Act, 1962, where, against the impugned order, the petitioner can prefer an appeal. 8. It is a settled legal position that the Customs Act and other Taxation Statutes are a complete Code by themselves. The enactment provides for a hierarchy of remedies and an aggrieved person should not be permitted to bypass the statutory remedy available under the Act, especially when the matter relates to a taxation Statute. On the grounds raised by the petitioner, I am not satisfied that this Court can exercise its extraordinary jurisdiction to interfere with the impugned order and allow the petitioner to bypass the appeal remedy. 9. Hence, for all the reasons, the writ petition is dismissed as not mai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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