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TMI Blog1993 (10) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... inal order of the CEGAT." 2. At the outset, it may also be pointed out that the learned single Judge has recorded a clear finding in the following terms :- "The petitioner is said to be a well known importer of scrap metal shellings from Singapore and other countries. In respect of the Bill of Entry dated 25-6-1993 relating to a total of 138.83 M.Ts of scrap metals, there was an inspection and it was found that they contained stainless steel scrap also. In fact a total of 95 MT was said to comprise of such stainless steel scrap. There are two types of stainless steel metal scraps, one being magnetic stainless steel and the other being non-magnetic stainless steel. It is admitted that the non-magnetic stainless steel is superior and costlier. The goods in question comprised of magnetic stainless steel scrap. The only question, therefore, is as to the value of the goods for the purpose of customs duty. For this, the petitioner had relied on the quotation given by M/s. The Projects and Equipments Corporation of India (Government of India undertaking), New Delhi. This is rejected by the Collector on the ground that it is only a quotation for sale and not actual price. The first res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nditions as it may deem fit to impose so as to safeguard the interests of the Revenue. In the appeal, the CEGAT after hearing the parties, may pass orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or it may refer the case back to the Authority which passed such decision or order with such directions as it may think fit for a fresh adjudication or decision as the case may be, after taking additional evidence if necessary. 4. The ground on which the respondent/petitioner has approached this Court under Article 226 of the Constitution of India is that in an appeal preferred against the order of the Collector under Section 129A of the Act, the CEGAT has no power to pass an interim order, directing the release of the goods, therefore, the respondent/petitioner has no remedy, hence it has become necessary for it to approach this Court to seek a relief of interim nature. Along with Section 129B of the Act, Rule 41 of Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982 has to be read which empowers the Tribunal to pass interim orders. 5. Before considering the question as to whether the CEGAT has got po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State of Orissa v. Madan Gopal (AIR 1952 SC 12). In that case, the High Court directed the Authorities by issue of a writ in the nature of mandamus not to evict the petitioner therein from the mining quarry for a period of 90 days to enable the petitioner to file a suit after issuing notice under Section 80, Code of Civil Procedure, 1908. The Supreme Court while allowing the appeal preferred by the State, held thus :- ********** 7. Therefore, it is clear that jurisdiction under Art. 226 of the Constitution cannot be exercised only for the purpose of granting the relief of interim nature, when the main matter is to be decided by another authority and further consequence of granting such interim relief is to infructuate the very order of confiscation as pointed out above. 8. In addition to this, it may also be seen as to whether the Customs, Excise and Gold (Control) Appellate Tribunal has jurisdiction to issue interim orders. It may be pointed out here that Section 129B of the Act empowers the Customs, Excise and Gold (Control) Appellate Tribunal to confirm, modify or annul the decision or order appealed against. It is also open to it to remit the matter back for fresh adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... point out here that even otherwise also, it would not be just and appropriate for this Court to entertain the writ petition, because the order is appealable to the Customs, Excise and Gold (Control) Appellate Tribunal, which can go into questions of fact and law and can set aside or affirm or annul the order or remand it for fresh consideration. The order passed by the Customs, Excise and Gold (Control) Appellate Tribunal can also be challenged before the Supreme Court. When there is efficacious alternative remedy provided, it would not be just and appropriate for this Court even to adjudicate upon the validity of the order of the Collector. Even otherwise, the validity of the order of Collector cannot appropriately be adjudicated ignoring the appeal provision. There would be no reason whatsoever to pass an order for directing the release of the confiscated goods, without adjudicating the validity of the order of the Collector, directing confiscation of the goods. It may be pointed out that directing of releasing of the goods would arise only, if it is found that the confiscation ordered is not sustainable. The redemption of the goods can be allowed only if the goods are to be con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een safeguarded. We find that the discretion exercised by the learned single Judge cannot be termed as unreasonable much less perverse. There is therefore no ground for us to interfere with the impugned order. The Writ Appeal fails and is dismissed." Thus, it is clear that in the aforesaid decision, the question which we have considered, has not been decided. It has been only pointed out that the directions given by the learned single Judge in the facts and circumstances of the case do substantial justice between the parties, inasmuch as interest of the Revenue has been adequately safeguarded, at the same time interest of the petitioner has also been safeguarded. Therefore, it is clear that except directing the release of the goods, no decision has been rendered on the question as to whether without going into the merits of the order passed by the Collector, a direction of the nature can be issued. In all other decisions which have been rendered by learned single Judge in Writ Miscellaneous Petition 13507 of 1988 in W.P. 9213 of 1988, dated 26-8-1988, C/SB/1579/89 in AC/SB/808/89 dated 21-8-1989 (CEGAT), W.P. 1039 of 1990 dated 31-1-1990, W.P. No. 15980 of 1990 dated 11-10-1990, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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