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TMI Blog2021 (8) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... he date of receipt of a copy of this order, and in the event of filing of appeal by the writ petitioner within a period of 60 days, such appeal is directed to be entertained without reference to the period of limitation, and the matter has to be adjudicated on merits and in accordance with law and by affording opportunity to the parties concerned, and the appeal has to be disposed of, as expeditiously as possible. Petition disposed off. - WP No.36287 of 2016 And WMP Nos.31201 & 31202 of 2016 and 6122 of 2017 - - - Dated:- 9-8-2021 - Hon'ble Mr. Justice S.M.Subramaniam For the Petitioner : Mr.A.K.Jayaraj For the Respondents : Mr.G.Meganathan Sr. Panel Counsel ORDER The order in original dated 29.06.2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tine manner is not preferable and the valuable right of appeal offered to an aggrieved person under the statute need not be taken away unnecessarily. 4. In the present case, the petitioner has stated that there are certain violations and factual aspects either not considered or mistakenly considered. However, all these aspects could be adjudicated before the appellate authority. The importance of appellate remedy and its relevance are elaborately adjudicated by this Court in a batch of writ petitions in W.P.No.3144 of 2016 etc. dated 15.04.2021 [M/s.Sri Sathya Jewellery, Vs. The Principal Commissioner of Customs] and the relevant paragraphs are extracted hereunder. 7. In order to avoid the Pre-Deposit, which is contemplated un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 cannot be decided by a Writ Court based on affidavits. Therefore, we do agree with the ultimate conclusion of the learned Writ Court that the appellant should avail the alternate remedy available under the Act. 9. For the reasons, which we have assigned in the preceding paragraph, the Writ Appeal stands dismissed and the appellants are granted 60 days time from the date of receipt of a copy of this judgment to file an appeal before the Commissioner of Customs (Appeals) and if the same is filed, the Commissioner of Customs (Appeals) shall entertain the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Court, in normal circumstances, would not interfere nor dispense with the appellate remedy. 13.The High Court cannot adjudicate the facts and merits with reference to documents and evidences. Trial is not entertainable under Article 226 of the Constitution of India. All such procedural aspects are to be followed by complete adjudication/trial by the original authorities as well as by the appellate authorities under the provisions of the Statute and the powers under Article 226 of the Constitution of India is limited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidences can be assumed or presumed or inference can be drawn, which is not preferable. 14.... 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 rightly pointed out by the learned Senior Standing Counsels appearing on behalf of the respondents that the matter went to the Hon'ble Apex Court by way of regular appeal and the Hon'ble Supreme Court of India, while adjudicating the final orders passed by the Appellate Tribunal, formed an opinion that the issuance of show cause notice itself was by an improper authority. Thus, by citing the said finding, the appellate remedy otherwise provided under the Statute cannot be dispensed with, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tutory 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, the Courts are expected to ensure that all such legal grounds available to the parties are adjudicated before the proper Forum and only after exhausting the statutory remedies, writ petitions are to be entertained. In the absence of exhausting such remedies, High Court is loosing the benefit of deciding the matter on merits as the High Court cannot conduct a trial or examine the original records in the writ proceedings under Article 226 of the Constitution of India. Thus, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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