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TMI Blog2019 (1) TMI 1292X X X X Extracts X X X X X X X X Extracts X X X X ..... ying the records. I reiterate it is only an allegation, though. Is that alternative remedy efficacious? - Held that:- The statutory authorities under the Customs Act, notes the Supreme Court in Kothari Filaments [2008 (12) TMI 28 - SUPREME COURT], discharge quasi-judicial functions. Therefore, an adverse order could affect a person's property and that may be through confiscation, redemption fine, personal fine and so on. In other words, a finding of statutory violation results in civil or evil consequences. So the principles of natural justice must be complied with. Kothari Filaments has gone on to observe that the Act, in the first place, does not prohibit the application of the principles of natural justice. It observes that the existence of grounds for confiscating the goods is a sine qua non for the authorities to issue a notice under Section 124. Without the information to the person concerned about the grounds of confiscation, it would be impossible for that person to defend himself. So the notice under Section 124 must satisfy all the statutory ingredients - the petitioners in both the writ petitions were served with show-cause notices replete with information-true or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly. While stressing that the writ petitions are eminently maintainable, they have incidentally trenched upon the merits, too. According to them, to put the issues in perspective and to drive home their point that the writ petitions are maintainable, incidental reference to the merits is inevitable; that a pure question of law cannot be argued in vacuum. Only to contextualize the issues, have they, the counsel maintain, adverted to the merits, too. But I refer to the minimum facts to ascertain or to determine the preliminary issue of maintainability. 7. Ext.P13 show cause notice, running into 19 pages, contains elaborate allegations and charges against the Company and its employees. The Company, as a registered shipping agent, faces an allegation of using forged and fabricated documents. The further allegation is that its employees, that is the petitioners in WP(C) No.720 of 2019, have fabricated those documents. Both the learned counsel have assailed the Ext.P27 order, to summarise, on these grounds: (1) the show cause notice is predetermined and fait accompli; (2) the authorities have violated the principles of natural justice; (3) the Departmental bias has been writ l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to access those documents, much less take advantage of them. 14. Ms. Fathima has further contended, as did Sri Jayasankar, that the notice was predetermined. She has also submitted that once the show cause notice has not conformed to the minimum requirements, such as spelling out the details; it falls short of procedural requirements. It violates the principles of natural justice, too. To support her contentions, she has relied on Kothari filaments and Another v. Commissioner of Customs (Port), Kolkata and Others 2009 (2) SCC 192, Oryx Fisheries Private Limited v. Union of India 2011 (266) ELT 422, Mars Shipping Services v. Commissioner of Customs (Seaport-Import) Chennai 2015 (322) ELT 865, Siemens Ltd. v. State of Maharashtra 2007 (207) ELT 168, Bhola Singh v. Collector of Customs (Preventive) 1993 (66) ELT 105, Akash International v. Commissioner of Customs, Kolkata 2006 (197) ELT 200. 15. Sri K. M. Nataraj, the learned Additional Solicitor General of India, for the Customs Department, has submitted that the petitioners have an efficacious alternative remedy. He agrees denial of an opportunity is a threshold issue and it amounts to violating the principles of natural just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to,- . . . 20. I reckon Section 129A(1)(a) is very broad in its scope and covers the issue before us. To that extent, I must accept the Department's contention that the petitioners have an alternative remedy. 21. Next follows the question: Is that alternative remedy efficacious? Sri Jayasankar has contended that the Tribunal has not been in session regularly and that it would take inordinate amount of time for the Tribunal, given its logistical limitations, to finalise the proceedings. I am afraid, appealing as the submission may be, I cannot subscribe to it. Systemic delays or infrastructural inadequacies cannot be a ground to defeat a statutory mechanism-especially an alternative remedy. 22. About the issues raised in these writ petitions, I reckon the Tribunal, comprising both judicial and technical members, is eminently not only suitable but also empowered to rule on every issue raised in the impugned order, as well as in these writ petitions. To that extent, I hold that the remed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice to show cause unless the notice appears to have been without jurisdiction. But when a notice is issued with pre-meditation, a writ petition would be maintainable. In such an event, even if the courts direct the statutory authority to hear the matter afresh, ordinarily such hearing would serve no fruitful purpose. 28. Bhola Singh, an order by CEGAT, Calcutta, I am afraid, turns entirely on the facts of the case. In Akash International, CESTAT, New Delhi, refers to Section 124 of the Act to emphasise that it embodies the principles of natural justice. The case deals with the power of confiscation of goods under Chapter XIV. On facts, it observes that the existence of grounds for confiscating the goods is a sine qua non for the authorities to issue a notice under Section 124. Without the information to the person concerned about the grounds of confiscation, it would be impossible for that person to defend himself. So the notice under Section 124 must satisfy all the statutory ingredients. 29. Here, on facts, I must hold that the petitioners in both the writ petitions were served with show-cause notices replete with information-true or false, though-and were supplied with th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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