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TMI Blog1990 (7) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... oods, 58 bags of rice and imposing a penalty of Rs. 1 lakh on the petitioner firm, a penalty of Rs. 1,00,000/- on Sri K.A. Ahmed and a penalty of Rs. 1 lakh on Sri K.P. Hussain. 3. Ext. P3 is the order of the Customs Appellate Tribunal dismissing the appeal [Appeal No. CD(MAS) 146/80] thereby confirming Ext. P2. The petitioner then moved the Appellate Tribunal get the questions of law arising out of the appellate order, referred to the High Court, under Section 130(1). This application was rejected. The petitioner thereupon moved this court under sub-section (3) of Section 130 for an order directing the Appellate Tribunal to state the case and refer the questions to the High. Court. A Division Bench of this court by Ext. P4 judgment dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the counsel further submitted. 6. The question thus arising for consideration is: Is the Original Petition under Article 226 of the Constitution maintainable in view of the provisions contained under sub-section (4) of Section 129B? The answer depends upon the construction of Article 226 and the relevant Sections of the Customs Act namely, 129B(4), 130 and 130E. Subsection (4) of Section 129E, as already noted, makes the order passed by the Tribunal on appeal final subject to Sections 130 and 130E of the Act. Section 130 enables a party aggrieved by the order of the Appellate Tribunal to have the questions of law, arising out of the appellate order, referred to this court for opinion. It is not as if he has no other remedy for redressal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suit or other mode prescribed by statutes. I am fortified in this view by the decision of the Supreme Court in Thansingh v. Supdt. of Taxes-A.I.R. 1964 S.C. 1419. However I shall not be understood as saying that relief under Article 226 can be barred by statutes. It is a principle well recognised that the power under Article 226 cannot be taken away or curtailed by any legislation short of amendment of Constitution. To put it differently the High Court shall be entitled to exercise the power under Article 226 free from the fetters imposed directly or indirectly; for instance by making an order or decision of an administrative authority or inferior Tribunal final; by preventing the High Court from determining whether the provisions of a stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng this principle to the facts of the case it should be observed that the petition is not sustainable in law. 10. The learned counsel for the petitioner nonetheless, relying on a decision of the Supreme Court in VIth I. T. Officer, Bangalore v. K. Y. Pillaiah & Sons - AIR 1968 SC 260 contended that the above provisions of the Act do not in any way interfere with his right to move this Court under Article 226 of the Constitution to challenge the appellate order. He made particular reference to the following observation of the Supreme Court : "It must also be remembered that the respondents had under an order of the Commissioner obtained a reference on the first question set out hereinbefore. That question was not pressed before the High Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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