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TMI Blog2021 (6) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion that no personal hearing was provided to the petitioner to put forth their defence and therefore the impugned order is liable to be set aside. It is further contended that the reply letter dated 31.03.2017, the Chartered Accountant's Certificate submitted in terms of the Board Circular No.5/2009 dated 07.02.2009 and the letter dated 13.03.2021 were not considered by the respondent and for all these reasons the impugned order is pervase. At the out set it is contended that sufficient opportunity of personal hearing has not been extended to the petitioner and therefore the respondent has committed an act of violation of principles of natural justice. 3. The learned Senior Panel Counsel appearing on behalf of the respondent disputed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal before the appellate authority under the provisions of the Customs Act. The introductory paragraph of the impugned order states that an appeal against the order lies with the Commissioner of Customs (Appeals), Custom House, 5 th floor, Chennai 600 001, under Section 128(1) of the Customs Act, 1962, within 60 days of communication of this order. Thus the petitioner is very much aware of the appellate remedy contemplated and such an appellate remedy is also informed to the petitioner even through the impugned order. However without exhausting the appellate remedy the present writ petition is filed by merely stating that the respondent has violated the principles of natural justice. Such legal grounds can be adjudicated by the appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioners have filed these writ petitions, and therefore, the writ petitions are liable to be dismissed. 8.With reference to the appellate remedy, the Hon'ble Division Bench of this Court in W.A.No.640 of 2021 [M/s.Fourceess Diamond Pvt. Ltd. and another v. The Joint Commissioner of Customs (Air Cargo), Meenambakkam, Chennai] delivered a judgment on 25.02.2021 and the relevant paragraphs are extracted hereunder : "8.After elaborately hearing the learned counsel for the appellants and the learned Senior Standing Counsel appearing for the respondent, we are of the view that the issues raised in the writ petition are not purely questions of law, but mixed questions of fact, which would require a process of adjudication. Such matters ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xamination or scrutiny of original documents and evidences produced by the respective parties. The very purpose of the statutory appeal is to scrutinize the orders passed by the original authorities, and therefore, the legislative intention in this regard is to be scrupulously followed in the mater of adjudication of merits with reference to the documents and evidences. 12.In common parlance, Statutes contain appeal provisions. In some of the Statutes, there are two-tier appeal provisions in order to ensure that the facts, grounds, evidences are appreciated and the grievances are redressed in the manner known to law. Such appeal provisions are provided with the legislative intention to provide remedy to the aggrieved persons. The High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under the Statutes. Institutional respects are of paramount importance for providing complete justice to the parties and the various stages of adjudication are important for the purpose of correcting omissions, commissions, errors in appreciation of evidence, etc. Powers of the High Court under Article 226 of the Constitution of India cannot be extended nor widened so as to allow lay hands on the facts and circumstances by conducting the trial, nor certain facts and circumstances with reference to documents and evidences can be assumed or presumed or inference can be drawn, which is not preferable. 15.As far as the judgment of the Hon'ble Supreme Court of India in the case of M/s.Canon India Private Limited (supra) is concerned, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w. In the event of entertaining all such writ petitions, the High Court will not only be over-burdened, but usurping the powers of the appellate authority is certainly not desirable. 18.Large number of writ petitions are filed without exhausting the statutory appeal remedies and High Court is also entertaining such writ petitions in a routine manner. Keeping such writ petitions pending for long time would cause prejudice to the interest of the assessee also. Thus, such statutory provisions regarding the appeal are to be decided at the first instance, enabling the litigants to avail the remedy by following the procedures as contemplated under law. Such writ petitions are filed may be on the ground of jurisdiction or otherwise. However, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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