9911796707
TMI Blog2023 (1) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... 113 of the Customs Act, went-on to pass order under Section 114 of the Customs Act. The value of goods was not assessed or determined before passing the impugned order - In such a situation, the order passed in W.P. No.11973/2022 and connected cases are not applicable to the facts and circumstances of the present cases. The writ petitions could not be dismissed on the ground of alternative remedy. So far as delay in deciding the issue is concerned, sufficient reasons have been assigned for the same. Learned counsel for the respondents relied on the judgment of Apex Court in the case of Hindustan Coca Cola Beverage Private Limited vs. Union of India and others [ 2014 (9) TMI 585 - SUPREME COURT] in which it is held that when the st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Road, Indore, ANNEXURE P-V. Any order relief/reliefs in favour of the petitioner as this Hon'ble Court deems fit and proper. 2. Preliminary objection is raised by the learned counsel for the respondents to the effect that impugned order is appealable under Section 128 of Customs Act, 1962 before the Commissioner. 3. Learned counsel for the respondents submitted that identical writ petition No.11973/2022 and connected writ petitions have been dismissed by this Court on the ground of availability of an efficacious alternative remedy. 4. Learned counsel for the petitioner submitted that by way of celebrated judgment of Hon'ble Apex Court in case of Whirlpool Corporation v. Registrar of Trade Marks, Mumbai (1998) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned counsel for the respondents relied on the judgment of Apex Court in the case of Hindustan Coca Cola Beverage Private Limited vs. Union of India and others (2014) 15 SCC 44 in which it is held that when the statute provides for statutory appeal, the said remedy is to be availed by the litigating parties. In Hameed Kunju vs. Nizam (2017) 8 SCC 611 the Apex Court held that any petition under Article 227 of Constitution of India should be dismissed in limine when there is statutory provision of appeal. In another case Ansal Housing and Construction Limited vs. State of Uttar Pradesh and others (2016) 13 SCC 305 it is held that when there statutory appeal is provided, then the said remedy has to be availed. 9. In view of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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