2014 (3) TMI 1083

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....d for six months. 2. A few facts relevant for the decision of the controversy involved as narrated in the petition may be noticed. The petitioner is engaged in the business of trading of imported automobile parts. It was directly importing automobile parts and selling in the domestic market. On 20-9-2013, officers of respondent No. 2 searched various premises of the petitioner. During the search, the respondent seized complete record of the petitioner as well as goods lying in the godown. The respondent also seized eight containers lying at port. The petitioner being importer, as and when intended to seek clearance of goods for home consumption has to file bill of entry as contemplated under Section 46 of the Act. As per prescribed pr....

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....Limited v. Commr. of C.Ex. & Service Tax, Jamshedpur, 2013 (293) E.L.T. 172 (Jhar.), Simens Limited v. State of Maharashtra, 2007 (207) E.L.T. 168 (S.C.) = 2007 (5) S.T.R. 3 (S.C.) and Oryx Fisheries Private Limited v. Union of India, 2011 (266) E.L.T. 422 (S.C.) to urge that the issuance of show cause notice can be challenged in writ proceedings and there is no absolute bar. 5. This Court in Larsen and Toubro Limited v. The State of Haryana and others, 2012 (2) 166 PLR 345, considering the question of entertaining writ petition where alternate statutory remedy was available, had in Paras 6 and 7 observed as under :- "6. The following are the broad principles when a writ petition can be entertained without insisting for adopting....

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....ed by a statute which gives a special remedy for enforcing it, the remedy provided by that statute only must be availed of. This rule was stated with great clarity by Willes, J. in Wolverhampton New Water Works Co. v. Hawkesford, (1859) 6 CBNS 336 at p. 356 in the following passage : "There are three classes of cases in which a liability may be established founded upon statute. But there is a third class, viz., where a liability not existing at common law is created by a statute which at the same time gives a special and particular remedy for enforcing it the remedy provided by the statute must be followed, and it is not competent to the party to pursue the course applicable to cases of the second class. The form given by the statute must....