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TMI Blog2023 (5) TMI 1379X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- In the instant case, this Court specifically permitted the petitioner to invoke its statutory remedy as provided under the Act, which it availed and the petitioner preferred the appeal, and suffered Ext.P16 order. The statute provides a further appeal before the Customs, Excise and Service Tax Appellate Tribunal under Section 129A of the Act. It is too late in the day for the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rganic cashew kernels to an overseas agency. But the consignment was rejected and returned to the Cochin Port, with an intention to reexport the goods after curing the defects. However, during the course of inspection, 200 cartons were found unfit for human consumption without factoring that the goods were due to be re-processed and re-exported. The goods were confiscated and destroyed and a penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adha Krishnan Industries vs. State of Himachal Pradesh and Ors. [AIR 2021 SC 2114] and a decision of this Court in Sankar Shashtyabdapoorthi Memorial Hospital vs. Union of India [2017 (345) E.L.T. 334 (Ker.)] to drive home the contention that, notwithstanding Ext. P16 order being appealable, the same does not debar the petitioner from invoking the writ jurisdiction of this Court under Article 226 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the petitioner cannot fall back and invoke the plenary powers of this Court under Article 226 of the Constitution of India. Furthermore, Ext. P16 order clearly provides that the petitioner has a further right of appeal under Section 129 AI of the Customs Act, 1962. Hence, this Court may not entertain the writ petition. 6. In Radha Krishnan Industries (supra), the Honourable Supreme Court has in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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