Facts of the Case

The petitioner, Ali Abbas, filed a writ petition before the Allahabad High Court challenging the order dated 09.02.2022 passed by the Commissioner (Appeals), Customs, GST & Central Excise, Lucknow. During the hearing, it was brought to the notice of the Court that a statutory appeal against the impugned order was available under Section 129 of the Customs Act. The Court examined the maintainability of the writ petition in light of the availability of this alternative statutory remedy.

Issues Involved

  • Whether the High Court should entertain a writ petition when a statutory appellate remedy is available under the Customs Act.
  • Whether the petitioner should be directed to avail the alternative remedy before the competent appellate forum.

Petitioner’s Arguments

The petitioner challenged the order passed by the Commissioner (Appeals), Customs, GST & Central Excise, Lucknow, by invoking the writ jurisdiction of the High Court and sought appropriate relief against the impugned order.

Respondent’s Arguments

The respondents submitted that the petitioner had an effective and adequate statutory remedy by way of an appeal under Section 129 of the Customs Act. Therefore, the writ petition was not maintainable and deserved to be dismissed on the ground of availability of an alternative statutory remedy.

Court Order / Findings

The Allahabad High Court observed that the petitioner admittedly had a statutory right of appeal under Section 129 of the Customs Act against the order dated 09.02.2022 passed by the Commissioner (Appeals).

The Court held that when an effective alternative statutory remedy is available, it would not exercise its extraordinary writ jurisdiction under Article 226 of the Constitution. Consequently, the writ petition was dismissed. However, liberty was granted to the petitioner to approach the competent appellate forum in accordance with law.

Important Clarification

  • Availability of an effective statutory appellate remedy is a valid ground for the High Court to decline interference under its writ jurisdiction.
  • The dismissal of the writ petition does not prejudice the petitioner's right to file a statutory appeal before the competent appellate authority.
  • The High Court reaffirmed the settled principle that writ jurisdiction is ordinarily not exercised where an adequate statutory remedy exists.

Section Involved

  • Section 129 of the Customs Act

Link to Download the Order

https://mytaxexpert.co.in/uploads/1785322958_2236compressed.pdf

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