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Issues: Whether the writ petition challenging the customs penalty order was maintainable in view of the availability of an appellate remedy, and whether the plea of limitation under Section 155(2) of the Customs Act could be entertained in writ jurisdiction.
Analysis: The petitioner sought to bypass the statutory appeal by contending that the proceedings were barred by limitation and that documents and statements had not been furnished. The Court held that the controversy involved serious disputed and complicated questions of fact, including the starting point and applicability of limitation, which could not be satisfactorily examined in writ proceedings. It also held that limitation under Section 155(2) was not a pure question of law but a mixed question of law and fact. In tax matters, the normal rule is that the party must pursue the statutory appellate remedy and should not short-circuit that remedy by invoking writ jurisdiction.
Conclusion: The writ petition was held to be not maintainable and the petitioner was relegated to the appellate remedy under the Customs Act.
Ratio Decidendi: Where an efficacious statutory appeal is available, and the challenge turns on disputed or mixed questions of fact and law such as limitation, writ jurisdiction will ordinarily not be entertained.
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