Case Law Details

Case Name : Rama Phosphate Limited Vs Joint Director, DGCEI (Madhya Pradesh High Court)
Appeal Number : Writ Petition No. 11973 of 2022
Date of Judgement/Order : 03/01/2023
Related Assessment Year :

Rama Phosphate Limited Vs Joint Director, DGCEI (Madhya Pradesh High Court)

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.

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.

In view of the aforesaid and also looking to the fact of availability of an efficatious alternative remedy, we do not find it proper to entertain these petitions. Petitioner would be at liberty to avail the alternative remedy in accordance with law, if so advised.

FULL TEXT OF THE JUDGMENT/ORDER OF MADHYA PRADESH HIGH COURT

These petitions are filed seeking following reliefs :-

“Quash order number KDL/ADC/RHM/38/2021-22 dated 31/03/2022 passed by Additional Commissioner, Custom House, Kandla (Guj.) under Section 114 (iii) of the Customs Act, 1962 under Show Cause Notice No.IV(6) INV/RUI/37/10 dated 20/01/2010 issued by the Joint Director, Director General of Central Excise Intelligence Regional Unit, Ground Floor, “A” Wing, CGO Complex, A.B. Road, Indore, ANNEXURE P-V.

Any order relief/reliefs in favour of the petitioner as this Hon’ble Court deems fit and proper.”

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.

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.

In view of the aforesaid and also looking to the fact of availability of an efficatious alternative remedy, we do not find it proper to entertain these petitions. Petitioner would be at liberty to avail the alternative remedy in accordance with law, if so advised.

Petitions are therefore, dismissed.

Download Judgment/Order

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