Court dismisses petitions challenging Customs Act order, directs parties to statutory appeal for remedy.

The court dismissed the petitions challenging an order under Section 114 (iii) of the Customs Act, 1962, citing the availability of an alternative remedy under Section 128 of the Act. Emphasizing the principle that parties must utilize statutory appeal remedies when provided by law, the court referred to relevant case law. As a result, the court declined to entertain the petitions and advised the petitioners to pursue the statutory appeal under the Customs Act, 1962, leading to the dismissal of the petitions.

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Issues:
Challenge to order under Section 114 (iii) of the Customs Act, 1962 - Availability of alternative remedy under Section 128 of Customs Act, 1962 - Applicability of statutory appeal - Dismissal of petitions under Article 227 of the Constitution of India.

Analysis:
The petitions sought to quash an order passed by the Additional Commissioner under Section 114 (iii) of the Customs Act, 1962, based on a Show Cause Notice issued by the Joint Director. The respondents raised a preliminary objection, contending that the impugned order was appealable under Section 128 of the Customs Act before the Commissioner. Citing the judgment in Hindustan Coca Cola Beverage Private Limited vs. Union of India, it was argued that when a statutory appeal is provided by the statute, parties must avail of that remedy. The court referred to the case of Hameed Kunju vs. Nizam, where it was held that petitions under Article 227 should be dismissed when a statutory appeal exists. Additionally, in the case of Ansal Housing and Construction Limited vs. State of Uttar Pradesh, it was reiterated that when a statutory appeal is available, parties must utilize that remedy.

The court, considering the presence of an efficacious alternative remedy under Section 128 of the Customs Act, decided not to entertain the petitions. The petitioners were advised to avail themselves of the alternative remedy as per the law. Consequently, the petitions were dismissed, granting the petitioner the liberty to pursue the statutory appeal provided under the Customs Act, 1962.

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