Statutory review beyond limitation can be quashed in writ jurisdiction despite an alternate appellate remedy.

A review direction issued under Section 129D of the Customs Act was held to be unsustainable because it was issued after the prescribed limitation period. Limitation was treated as a pure question of law that could be raised at any stage, and the expired statutory time limit defeated the review action. The writ petition was also held maintainable despite an alternative appeal to the Tribunal because the challenge went to the maintainability and jurisdiction of the review itself, with a limitation objection involved. The order of review and the appellate order founded on it were set aside.

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Issues: (i) Whether the review direction issued under Section 129D of the Customs Act, 1962 was barred by limitation; (ii) whether the writ petition was maintainable despite the availability of an appeal to the Tribunal.

Issue (i): Whether the review direction issued under Section 129D of the Customs Act, 1962 was barred by limitation.

Analysis: The record showed that the impugned review direction was issued beyond the period prescribed under Section 129D(3). Limitation was treated as a pure question of law that could be raised at any stage. Since the statutory time limit had expired, the belated review could not be sustained.

Conclusion: The review direction was barred by limitation and liable to be quashed.

Issue (ii): Whether the writ petition was maintainable despite the availability of an appeal to the Tribunal.

Analysis: The challenge went to the maintainability of the review itself and also involved a limitation objection. In such circumstances, the availability of an appellate remedy did not bar recourse to Articles 226 and 227 of the Constitution of India. The direction to approach the Tribunal was therefore unnecessary.

Conclusion: The writ petition was maintainable and the assessee was entitled to invoke writ jurisdiction.

Final Conclusion: The order of review and the appellate order founded on it were set aside, and the assessee succeeded.

Ratio Decidendi: A statutory review or reference action taken beyond the prescribed limitation is legal efficacy and can be challenged in writ jurisdiction notwithstanding an alternate appellate remedy where the objection concerns maintainability and jurisdiction.

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