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TMI Blog2021 (9) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... alone the writ petition needs to be entertained and in all other circumstances, the aggrieved person is bound to prefer an appeal as provided under the statute - Undoubtedly, writ proceedings may be entertained before exhausting the appellate remedy. However, it is to be ensured that there is an imminent threat or gross injustice warranting urgent relief to be granted. Mere violation of principles of natural justice is insufficient to entertain a writ proceedings under Article 226 of the Constitution of India, as every Writ Petition is filed based on one or the other ground stating that the principles of natural justice is violated or statutory requirements are not complied with or there is an illegality or otherwise. Thus, dispensing with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - - Dated:- 16-9-2021 - Hon'ble Mr. Justice S.M.Subramaniam For the Petitioner in all WPs : Mr.B.Sathish Sundar for Dr.S.Krishnanandh Change of vakalat given vide SR.No.33156 dt. 13.9.2021 For the Respondents in all WPs : Mr.V.Nanmaran (for R1) Government Advocate, Mr.V.Sundareswaran (for R2) Sr. Panel Counsel for Customs. COMMON ORDER The petitioners are dealers in Health Care Products. The petitioners are importing Far infra Red (FIR) Bio Ceramic Healthcare products such as T.Shirts, Socks, Waist Belt, Knee bands, ankle bands, beads, food containers etc., and marketing through the distributors. The petitioners are assessees on the file of the 1st respondent. The petitioners were finally assessed to tax at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on needs to be entertained and in all other circumstances, the aggrieved person is bound to prefer an appeal as provided under the statute. 5. Undoubtedly, writ proceedings may be entertained before exhausting the appellate remedy. However, it is to be ensured that there is an imminent threat or gross injustice warranting urgent relief to be granted. Mere violation of principles of natural justice is insufficient to entertain a writ proceedings under Article 226 of the Constitution of India, as every Writ Petition is filed based on one or the other ground stating that the principles of natural justice is violated or statutory requirements are not complied with or there is an illegality or otherwise. Thus, dispensing with an appellate r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving enquiry with reference to the facts and circumstances based on the documents and evidences. Based on the mere affidavits filed by the litigants, the disputed facts cannot be concluded. Thus, the importance of fact finding by the appellate forums is of more value for the purpose of providing complete justice to the parties approaching the Court of law. 7. In the case on hand, the impugned orders were passed by the Assistant Commissioner. However, in respect of the Assistant Commissioner contemplated under Section 31 of the Act, a notification was issued by the Government redesignating the post of Assistant Commissioner as Deputy Assistant Commissioner, now the Appellate Deputy Commissioner is exercising the appellate power under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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