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TMI Blog2024 (12) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... ld involve appreciation and evaluation of the material on record. It is too premature to hold that this is a case of perversity. Therefore, based upon COMMISSIONER OF INCOME TAX OTHERS VERSUS CHHABIL DASS AGARWAL [ 2013 (8) TMI 458 - SUPREME COURT] , no case is made out to bypass the rule or practice of exhaustion of alternate remedies. There is no material on record, and nothing is pleaded about the Petitioner s capacity to arrange the pre-deposit amount. At least the impugned order indicates that during the hearing in question, the Petitioner was dealing in the import and export of gold and had a turnover of Rs.485 crores. It is declined to entertain this petition. However, this will not preclude the Petitioner from instituting an appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice of requiring the parties to exhaust the alternate statutory remedies cannot be bypassed. 5. Dr. Chandrachud, however, submitted that the finding about almost 259 gold consignments was perverse and based on no evidence as opposed to insufficient evidence. He submitted that the impugned order, after taking cognisance of 4 consignments in respect of which some problems were detected, has concluded that the remaining 259 consignments were also suspect and, based upon the same, has demanded a duty of Rs.83.18 crores. He submitted that an appeal requires a pre-deposit of 7.5% of the duty demanded, and it would not be possible for the Petitioner to arrange for this pre-deposit amount. 6. Dr. Chandrachud, relying upon Syed Irfan Mohammed vs. U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there was ample evidence on record that the duty demanded is based upon the evidence referred to by the learned counsel for the Petitioner. In any event, he submitted that all these matters could have been agitated in an appeal. He pointed out that no appeal was instituted for reasons best known to the Petitioner, and this Court, exercising its jurisdiction under Articles 226 and 227 of the Constitution of India, should not undermine the statutory regime in such matters. 10. The rival contentions now fall for our determination. 11. At the outset, we note that the only averment in the petition in the context of alternate remedy was found in paragraph 18. This averment is misleading, and based on the same, there is no question of exercising ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion further holds that in cases where there are disputed questions of fact, the High Court may decline jurisdiction in a writ petition. The decision in Radha Krishan Industries (supra), apart from not supporting the case of the Petitioner, persuades us not to exercise discretion in favour of the Petitioner by entertaining this petition. 14. Similarly, in Chhabil Dass Agarwal (supra), the Hon ble Supreme Court interfered with the decision of the High Court to entertain a petition under Article 226 of the Constitution of India despite an alternate remedy. The Court held that the High Court must not interfere if an adequate and efficacious alternative remedy is available to the Petitioner unless an exceptional case warranting interference is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner s or Respondents contentions should the Petitioner institute an appeal against the impugned order. All that we say is that this is not some clear case involving breach of any statutory provisions, or this is not a case where we can say that the impugned order or proceedings in which the impugned order was made wholly without jurisdiction and bypass statutory remedies available to the Petitioner to challenge the impugned order. 17. Even determination of the issue regarding breach of statutory provisions would involve an investigation into factual aspects and the evaluation of the material placed by both parties on record. In Syed Irfan Mohammed (supra), oral statement made by the Petitioner, which they had retracted immediately, formed t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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