Statutory customs appeal remedy barred a civil suit for mandatory injunction over relinquished imported goods.

A civil suit for mandatory injunction was held unavailable where the plaintiffs had relinquished their claim to imported goods after the customs duty enhancement and had not pursued the statutory appeal under the Customs Act, 1962. The court treated the customs authority's order as one governed by the special appellate remedy in Section 128 and noted that the plaintiffs neither showed exhaustion of that remedy nor continued to challenge the administrative decision in the suit. In these circumstances, the civil court could not be used to bypass the Customs Act procedure, and the injunction claim failed.

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Issues: Whether the suit for mandatory injunction was maintainable when the plaintiffs had relinquished their right in the imported goods and had not pursued the remedy under the Customs Act.

Analysis: The plaintiffs had themselves given up their claim over the goods after the enhancement of customs duty. The dispute arose from an order of the customs authorities, against which the Customs Act, 1962 provided a specific appellate remedy under Section 128. The plaintiffs failed to show that they had exhausted that statutory remedy. The challenge to the administrative decision was also not pursued in the suit. In these circumstances, the civil suit could not be used to bypass the special procedure under the Customs Act, and the claim for mandatory injunction was not available.

Conclusion: The issue was decided against the plaintiffs and in favour of the Revenue. The civil suit was not maintainable and the plaintiffs were not entitled to the mandatory injunction.

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