Writ Petition Against Customs Order Dismissed: Seek Relief Through Statutory Appeal

The High Court of Allahabad held that the writ petition challenging a provisional order by the Additional Customs Officer was not maintainable under Article 226 of the Constitution of India. The Court emphasized the availability of an alternative remedy through an appeal under Section 128 of the Customs Act, 1962. The petitioner was directed to pursue the statutory appeal route for relief, with instructions to submit an application for the release of the vehicle along with the appeal. The Court's decision clarified the legal recourse and provided a structured approach for addressing the issue within the Customs Act, 1962.

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Issues:
- Maintainability of writ petition under Article 226 of the Constitution of India against the impugned provisional order dated 18.02.2020 passed by Additional Customs Officer, Lucknow.

Analysis:
The High Court of Allahabad, in the present writ petition, addressed the issue of the maintainability of the petitioner's plea under Article 226 of the Constitution of India against the impugned provisional order dated 18.02.2020 passed by the Additional Customs Officer, Lucknow. The respondent's counsel contended that the petitioner had a statutory remedy of appeal under Section 128 of the Customs Act, 1962, making the writ petition not maintainable. The petitioner, through their counsel, argued that the order in question, which denied the provisional release of the petitioner's vehicle, was in contravention of Section 110-A of the Customs Act, 1962.

Upon examining the provisions of Section 128 of the Customs Act, 1962, the Court observed that any person aggrieved by an order under the Act has the right to appeal to the Commissioner (Appeals) within a specified timeframe. The Court emphasized that the petitioner, if dissatisfied with the impugned order, had an alternative and efficacious remedy available by filing an appeal under Section 128 of the Customs Act, 1962. Therefore, the Court concluded that the writ petition was not maintainable under Article 226 of the Constitution of India and directed the petitioner to pursue the statutory appeal route provided under the Customs Act, 1962.

In light of the above analysis, the High Court disposed of the writ petition with a directive for the petitioner to file an appeal under Section 128 of the Customs Act, 1962 before the appellate authority. The Court further instructed the petitioner to submit an application for the release of the vehicle along with the appeal. It was specified that the appellate authority should consider the application for release and issue an appropriate order before adjudicating on the appeal's merits. This comprehensive judgment by the High Court clarified the legal recourse available to the petitioner and provided a structured approach for addressing the issue at hand within the framework of the Customs Act, 1962.

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