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TMI Blog2019 (8) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... being an efficacious alternative remedy available under the statute. This Court is of the opinion that the appellant ought to have filed an appeal invoking Section 128 of the Customs Act, 1962, rather than invoking Article 226 of the Constitution of India, despite there being an alternative and efficacious remedy available under the statute - It is made clear that when the statute prescribes certain mode of approaching the authorities by way of an appeal, the same shall not be dispensed with by invoking Article 226 of the Constitution of India, unless and otherwise, the person approaching proves prima faciely the special circumstances that warrants invoking jurisdiction under Article 226 of the Constitution of India. Appeal dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontainers, had found 200 TV sets, in which, the appellant had smuggled 5 kgs of gold concealed in ballot box Nos.8 and 9, valued at ₹ 1,42,70,000/- and subsequently the same were seized by the DRI Officer. 4. After all the procedures like arrest, remand and seizure of certain articles and documents, show-cause notice was issued proposing confiscation of gold bars under Sections 111(d), 111(i), 111(l) and 111(m) and for the television sets under Sections 111(d), 118(a) and 119 of the Customs Act, 1962, besides imposing penalty under Sections 112 and 114(AA) of the Customs Act, 1962. 5. After a prolonged legal battle finally, an order in Original No.45505 of 2016 dated 08.03.2016 came to be passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant also cited certain Judgments with regard to the procedures followed by the second respondent, when the impugned order in the writ petition was passed. 9. Heard the learned counsel appearing on either side and perused the materials available on record. 10. The case before us is that the appellant had smuggled gold under the guise of importing 200 numbers of Sony brand LED TV sets. The second respondent passed the order in original, by which, the second respondent had seized 5 kgs of foreign marked gold, totally valued at ₹ 1,42,00,070/-, apart from confiscating absolutely 200 numbers of Sony brand LED TV sets covered under the bill of entry No.5901603, dated 24.06.2014 valued at ₹ 1,25,85 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 128 of the Customs Act, 1962, wherein, the statute provides that any person aggrieved by the decision or order passed under the Act by an officer of customs lower in rank than the Principal Commissioner or Commissioner of Customs may appeal to the Commissioner of Appeals within 60 days from the date of communication of such decision or order. 14. The appellant, foregoing the provisions permitting him to appeal before the Commissioner of Appeals, has approached the writ Court challenging the order in original invoking Article 226 of the Constitution of India. Unless and otherwise there exists a special circumstances, especially when the person invoking Article 226 of the Constitution of India, prima facie, to pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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