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TMI Blog2021 (8) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... he violations of the principles of natural justice, question arises why a writ petition under Article 226 is to be entertained by the High Court. The practice of filing writ petitions on the ground of violation of principles of natural justice is in ascending mode. The aggrieved persons are attempting to thwart the provisions of law by approaching the High Court and with an idea to protract and prolong the issues. High Court cannot encourage such practices of prolonging the issue at the instance of the litigations. Once the remedy provided under the statute is efficacious and capable of dealing with various circumstances including the violation of principles of natural justice, then there is no ground for entertaining a writ petition und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al on payment of 7.5% of the duty demanded where the duty or duty penalty are in dispute, or penalty, where penalty alone is in dispute. The appeal should bear a Court Fee Stamp of ₹ 2.00 only and should be accompanied by this decision or copy thereof. If a copy of this decision is enclosed, it should bear a Court Fee Stamp of ₹ 2.00 only prescribed under schedule (i) item 6 of the Court Fee Act of 1970 . 3.The learned counsel for the petitioner submitted that the petitioner, in the course of the business, had exported several consignments of jaggery and had been availing the lawful drawback entitled to the petitioner. The second respondent issued a letter of personal hearing claiming that a show cause notice dated 01.03.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given to appear in person and/or through his authorized representative to produce evidence for the sale proceeds in respect of the above mentioned shipping bills. Further, personal hearing was given to the exporter vide letter dated 01.03.2021 in F.No.S.Misc.2/223/2016-DBK (BRC) giving 08.03.2021, 09.03.2021 and 10.03.2021 as dates for scheduled PH. However, the exporter has neither responded to the said PH letter dated 01.03.2021, nor appeared for aforementioned hearing dates . 5.Though the petitioner claims that the said recording of the original authority is factually incorrect, this Court cannot conduct an adjudication in respect of such findings made by the original authority. These disputed facts are to be adjudicated with refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als) is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable. 8.Sub-sections (1) and (2) of Section 128A as stated above would provide ample opportunity to an aggrieved person to adjudicate all the factual and legal grounds even if such grounds are not raised on account of certain mistakes or error. Thus, under sub-section (2), the Commissioner (Appeals) is empowered to adjudicate the grounds, which all are not even taken in the grounds for appeal. Sub-section (3) to Section 128A denotes that the Commissioner (Appeals) shall, after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, - (a) confirming, modifying or annulling the decision or order ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice. 11.When a specific provision is contemplated to deal with the violations of the principles of natural justice, question arises why a writ petition under Article 226 is to be entertained by the High Court. 12.The practice of filing writ petitions on the ground of violation of principles of natural justice is in ascending mode. The aggrieved persons are attempting to thwart the provisions of law by approaching the High Court and with an idea to protract and prolong the issues. High Court cannot encourage such practices of prolonging the issue at the instance of the litigations. Once the remedy provided under the statute is efficacious and capable of dealing with various circumstances including the violation of principles of natural ..... X X X X Extracts X X X X X X X X Extracts X X X X
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