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of <h1>Petition closed without merit ruling after respondent reclassified goods and reassessed bill; petitioner must appeal within two weeks</h1> The HC declined to decide the petition on merits because respondent filed an order dated 24.08.2025 reclassifying the goods and reassessing the Bill of ... Maintainability of petition - availing of alternative efficacious remedy by preferring an Appeal - Classification of goods - HELD THAT:- The respondent No. 2 has filed the affidavit placing on record the order dated 24th August, 2025 passed under Section 17(5) of the Customs Act, 1962 whereby, the Bill of Entry filed by the petitioner being Bill of Entry No. 3053338 dated 04.07.2025 is adjudicated and reclassified the goods under the head “CTI 08028090” instead of the classification made by the petitioner under the head “CTI 20081991” for the goods (roasted areca nuts whole) and reassessed the Bill of Entry accordingly. This order is passed during the pendency of this petition. Therefore, the petitioner now has an alternative remedy to challenge the order dated 24.08.2025 before the Commissioner of Customs (Appeals) under Section 128(1) of the Customs Act, 1962 read with Rule 3 of the Customs (Appeals) Rules, 1982 in Form C.A.-1. In view of such alternative efficacious remedy available to the petitioner, it is refrained from entertaining the petition on merits at this stage and the petitioner is relegated to the Appellate Authority to avail the alternative efficacious remedy by preferring an Appeal - The Appellate Authority shall consider the time spent by the petitioner before this Court as bona-fide for consideration of the issue of delay, if any, in preferring the Appeal, if the petitioner files the Appeal within a period of two weeks from today. Thus, without entering into the merits of the matter, the petition is disposed of. ISSUES PRESENTED AND CONSIDERED 1. Whether a writ petition under constitutional jurisdiction is maintainable when an alternate statutory appellate remedy is available against an adjudication under the Customs Act, 1962. 2. Whether an adjudication order passed by the statutory authority during the pendency of a writ petition affects the Court's jurisdiction and requires relegation of the petitioner to the appellate forum. 3. Whether time spent pursuing the writ petition before the High Court should be counted as bona fide for the purpose of condoning delay in filing a statutory appeal. 4. Whether allegation of infringement of Article 19(1)(g) by withholding of goods impacts the above questions when a statutory appeal lies. ISSUE-WISE DETAILED ANALYSIS Issue 1 - Maintainability of writ when alternate statutory remedy exists Legal framework: The Customs Act provides a statutory appellate remedy (appeal to Commissioner (Appeals) under Section 128(1) read with the Customs (Appeals) Rules) to challenge adjudication orders. Constitutional writ jurisdiction is discretionary and normally not exercised where an efficacious alternative remedy is available. Precedent Treatment: The Court noted reliance placed by parties upon higher court orders addressing similar grievances but did not apply or overrule any precedent; instead applied the well-established principle of comity to statutory remedies. Interpretation and reasoning: The Court held that availability of an alternative efficacious statutory remedy militates against entertaining the writ petition on merits. The presence of a specific appeal mechanism under the Customs regime provides the appropriate forum to examine classification and reassessment grievances. Ratio vs. Obiter: Ratio - Where an efficacious statutory appeal lies against an adjudication under the Customs Act, the High Court will ordinarily refrain from entertaining a writ on merits and will direct the petitioner to pursue the statutory appeal. Conclusions: Petitioners must first avail the statutory appellate remedy; writ jurisdiction is declined without entering into merits when such remedy is available. Issue 2 - Effect of adjudication during pendency of writ Legal framework: Section 17(5) of the Customs Act enables adjudication/reassessment; statutory appeal lies under Section 128(1). Judicial discretion to continue writ depends on whether the statutory order renders the writ relief inappropriate or the appeal adequate. Precedent Treatment: The Court treated the subsequently passed adjudication order as determinative for the procedural route to be followed, without expressly distinguishing or following any specific prior case law. Interpretation and reasoning: An adjudication order passed while the writ is pending that is capable of being challenged by statutory appeal alters the relief landscape; the Court considered the reassessment order and concluded that the petitioner has an alternative efficacious remedy to challenge classification and reassessment before the Appellate Authority. Ratio vs. Obiter: Ratio - A post-filing adjudication that is appealable under the statute provides a clear alternative remedy and is a proper ground to refrain from adjudicating the writ on merits. Conclusions: The Court refrained from deciding merits because the adjudication order of 24.08.2025 afforded the petitioner an adequate statutory appeal; the petitioner was relegated to the Appellate Authority. Issue 3 - Time spent in High Court to be counted as bona fide for condonation of delay in appeal Legal framework: Statutory appeals are subject to limitation; courts may condone delay upon sufficient cause. Equity and practical considerations allow judicial directions to treat certain periods as bona fide for delay computation in exceptional circumstances. Precedent Treatment: The Court applied established equitable practice without citing or distinguishing particular authorities within the judgment text. Interpretation and reasoning: Recognizing that the petitioner had legitimately approached the High Court and the matter was pending before it, the Court directed that the period spent before the High Court shall be considered bona fide for the purpose of any condonation of delay in filing the statutory appeal, provided the appeal is filed within a specified short window. Ratio vs. Obiter: Ratio - When a petitioner has invoked the High Court in good faith and an appealable order is rendered during pendency, the period spent before the Court may be reckoned as bona fide in computing delay if the petitioner files the appeal within the timeframe prescribed by the Court. Conclusions: The petitioner is permitted to file the statutory appeal within two weeks; the Appellate Authority is directed to consider the time spent before the High Court as bona fide for delay-cum-condonation purposes. Issue 4 - Allegation of breach of Article 19(1)(g) by withholding goods and its effect on relegation Legal framework: Fundamental rights claims may sustain writ jurisdiction; however, the availability of an efficacious statutory remedy addressing the practical grievance (e.g., release/classification of goods) can justify refusal to exercise writ jurisdiction despite Article 19(1)(g) contentions. Precedent Treatment: The petition relied on a higher court order addressing similar Article 19(1)(g) contentions, but the Court refrained from deciding constitutional issues in face of the new adjudication and statutory appeal route. Interpretation and reasoning: Although the petitioner alleged violation of Article 19(1)(g) by withholding goods, the Court did not proceed to adjudicate constitutional claims because the reassessment/adjudication order - now on record - supplies a specific statutory channel to challenge classification and release issues. The Court avoided entering into constitutional merits where the statutory appeal provides adequate relief. Ratio vs. Obiter: Ratio - Allegations of infringement of Article 19(1)(g) do not automatically preclude relegation to a statutory appellate remedy when that remedy is efficacious to address the grievance; constitutional adjudication may be deferred where an adequate statutory forum exists. Conclusions: The writ petition was not decided on the merits of the Article 19(1)(g) claim; petitioner was directed to pursue the statutory appeal instead. Overall Disposition and Practical Directions 1. The petition was disposed of without deciding merits in view of the adjudication order which affords an alternate efficacious remedy by way of statutory appeal under Section 128(1) and the Customs (Appeals) Rules. 2. The petitioner is relegated to the Appellate Authority to prefer an appeal in Form C.A.-1; the period spent before the High Court shall be considered bona fide for the purpose of condoning delay if the appeal is filed within two weeks. 3. The Court discharged notice and declined to enter into the substantive question of classification/release of goods.
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