TaxTMI 
TaxTMI 
2021 (6) TMI 435
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....demanded where the duty or duty and penalty are in dispute, or penalty, where penalty alone is in dispute. Thus, the procedures as contemplated are also informed to the petitioner in the first paragraph of the impugned order dated 27.03.2021. 3. Inspite of the fact that a statutory appeal is contemplated under the Customs Act, the petitioner has chosen to file the present writ petition mainly on the ground that the procedures as contemplated are not followed and the Principles of Natural Justice has been violated. 4. The learned counsel appearing on behalf of the writ petitioner contended that no show cause notice has been issued before passing the impugned order by the second respondent. However, the second respondent claims that a show cause notice dated 10.03.2017 has been issued. Thus, the impugned order is in violation of the Principles of Natural Justice. 5. The learned counsel for the petitioner has contended that the petitioner had no opportunity to put forth their grounds and the impugned order has been passed, based on the unilateral decision taken by the authorities and thus, preferring an appeal may not be necessary. Further, the petitioner made an attempt to deal w....
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....entatives or learned counsels can contest the appeal by following the procedures as contemplated. 9. This Court has elaborately considered the issues with reference to preferring a statutory appeal before approaching the High Court under Article 226 of the Constitution of India in judgment dated 15.04.2021 in W.P.No.3144 of 2016 and the relevant paragraphs are extracted hereunder: "7.In order to avoid the Pre-Deposit, which is contemplated under the Statute, the practice of filing writ petitions is prevailing in the High Court and the High Court cannot encourage such practice and the appellate remedy contemplated under the Act is to be exhausted in all circumstances and only under extraordinary circumstances, in order to mitigate injustice, the High Court can intervene and not otherwise. Such power of dispensing with the appeal remedy is to be exercised sparingly and not in a routine manner. The learned Senior Standing Counsels reiterated that, in respect of the writ petitions on hand, the original assessment order has been passed either by the Joint Commissioner or by the Commissioner of Customs. Against such original orders passed by the original authorities under the provisio....
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....atter of examination or scrutiny of original documents and evidences produced by the respective parties. The very purpose of the statutory appeal is to scrutinize the orders passed by the original authorities, and therefore, the legislative intention in this regard is to be scrupulously followed in the mater of adjudication of merits with reference to the documents and evidences. 12.In common parlance, Statutes contain appeal provisions. In some of the Statutes, there are two-tier appeal provisions in order to ensure that the facts, grounds, evidences are appreciated and the grievances are redressed in the manner known to law. Such appeal provisions are provided with the legislative intention to provide remedy to the aggrieved persons. The High Court, in normal circumstances, would not interfere nor dispense with the appellate remedy. 13.The High Court cannot adjudicate the facts and merits with reference to documents and evidences. Trial is not entertainable under Article 226 of the Constitution of India. All such procedural aspects are to be followed by complete adjudication/trial by the original authorities as well as by the appellate authorities under the provisions of th....
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....ill approach the High Court by way of writ petition bypassing the appellate remedy, which is not desirable and cannot be accepted. As observed earlier, Institutional respect is of paramount importance. Even the point of jurisdiction, limitation, error apparent on the face of the record, are on merits and all are to be adjudicated before the appellate authority and the appellate authority, more specifically, the Appellate Tribunal or the Commissioner (Appeals), as the case may be, is empowered to adjudicate all such legal grounds raised by the respective parties and make a finding on merits. Thus, usurping the powers of the appellate authorities by the High Court by invoking its powers under Article 226 of the Constitution of India is certainly unwarranted. The parties must be provided an opportunity to approach the appropriate authorities for redressal of their grievances in the manner known to law. In the event of entertaining all such writ petitions, the High Court will not only be over-burdened, but usurping the powers of the appellate authority is certainly not desirable. 18.Large number of writ petitions are filed without exhausting the statutory appeal remedies and High C....