Writ challenge to imported goods classification order rejected, directing parties to statutory appeal route u/s28-KA.

The dominant issue was whether a writ petition challenging an order on classification of imported goods was maintainable despite an alternative statutory remedy. Relying on its prior ruling that grievances against such orders must be pursued only through the appellate mechanism under s.28-KA of the Customs Act, 1962, the HC held that the statutory appeal is the exclusive and efficacious remedy and writ jurisdiction should not be invoked. Consequently, the writ petition was dismissed as not maintainable.

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The Customs Department challenged an order dated 03.06.2022 of the Customs Authority for Advance Ruling by filing a writ petition. The Court relied on a prior decision holding that such writ petitions are not maintainable when the Customs Act provides an effective statutory appellate remedy. Specifically, it reiterated that the aggrieved party's remedy is "only to file a statutory Appeal as provided under Section 28-KA of the Customs Act, 1962 and not to file a Writ Petition, if aggrieved by the impugned order." Applying this principle, the Court found that the Customs Act provides the petitioner with a statutory appellate remedy and therefore the writ petition cannot be entertained. The writ petition was dismissed; no costs were awarded, and the connected miscellaneous petition was closed.

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