High Court clarifies jurisdiction in Customs Act appeal; dismisses writ petition for lack of grounds

The Kerala High Court held that it lacked jurisdiction to entertain a writ petition challenging an appellate order under the Customs Act issued by the 3rd respondent located in Chennai. The court clarified that the appropriate jurisdiction for such petitions is with the High Court having jurisdiction over the original authority. The High Court also noted the availability of an alternate remedy through an appeal before the Customs, Excise, and Service Tax Appellate Tribunal. Consequently, the High Court dismissed the writ petition for lack of grounds, affirming the rejection of the petitioner's refund claim for customs duty paid during the import of goods.

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Issues: Jurisdiction of the High Court, Rejection of appeal by appellate authority, Availability of alternate remedy

The judgment concerns a writ petition challenging Ext.P7 order passed by the 3rd respondent, the appellate authority under the Customs Act, located in Chennai. The petitioner sought a refund of customs duty paid during the import of goods, which was rejected by the original authority and subsequently by the appellate authority. The petitioner argued that the service tax division in Kochi needed to provide clarification regarding non-availment of CENVAT credit. The petitioner approached the Kerala High Court, contending that the court had jurisdiction over the matter. The High Court, after hearing both parties, analyzed the jurisdictional aspect. The court noted that both the original authority and the appellate authority were situated in Chennai under the Madras High Court's jurisdiction. Referring to the decision in Ambica Industries v. Commissioner of Central Excise, the High Court clarified that the appropriate jurisdiction for writ petitions against appellate orders under the Customs Act is the High Court having jurisdiction over the original authority. Therefore, the Madras High Court held jurisdiction in this case. Additionally, the court highlighted the availability of an alternate remedy for the petitioner through an appeal before the Customs, Excise, and Service Tax Appellate Tribunal under Section 129E of the Customs Act. Consequently, the High Court dismissed the writ petition challenging the Ext.P7 order of the 3rd respondent, citing the lack of grounds for entertaining the petition.

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