9911796707
TMI Blog2018 (3) TMI 1337X X X X Extracts X X X X X X X X Extracts X X X X ..... a writ petition, when an efficacious remedy is available, is well settled. Only in exceptional circumstances, the Court may deviate from this self imposed rule. Since the Constitutional validity of the Act has been upheld and the challenge to the mandatory pre-deposit has been negatived, the remedy of appeal cannot be held to be not efficacious. There is a power conferred under Section 129-A(5) of the Act on the Appellate Tribunal to condone the delay in filing the appeal. This power being a discretionary power, it is not intended to prejudge the same. It is open to the Petitioner to contend that the Petitioner is entitled for condonation of delay on the ground of pendency of this Writ Petition, which the Tribunal will consider on its own m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orded by the Commissioner that the Petitioner had violated the provisions of the Customs Act, the Commissioner directed confiscation of the gold bars, gold coins and imposed a penalty of ₹5,01,36,309/-. The Petitioner thereafter filed this present petition for a declaration that Section 129-E of the Customs Act is ultra vires of the Constitution and the order passed by the Commissioner dated 5 January 2017, be quashed and set aside. 4. The learned Standing Counsel for Respondent No.1 raised preliminary objection as regards the prayer clause (ii) whereby the order dated 5 January 2017 was sought to be challenged by the Petitioner. The learned counsel for Respondent No.1 submitted that the Petitioner has a remedy of an appeal under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court may deviate from this self imposed rule. Since the Constitutional validity of the Act has been upheld and the challenge to the mandatory pre-deposit has been negatived, the remedy of appeal cannot be held to be not efficacious. The learned counsel for the Petitioner initially sought to contend that the remedy of appeal should not be an impediment to entertain the Writ Petition since there has been a breach of the principles of natural justice. The learned Standing Counsel for the Respondents contended that there has been no such breach and the Petitioner was not in custody when the proceedings were concluded. The learned counsel for the Petitioner, on instructions, thereupon submitted that the Petitioner will urge this point in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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