TaxTMI 
TaxTMI 
2023 (11) TMI 490
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....olved in above cases, they are being heard analogously together with the consent of the parties and decided by this common order. 2. For the sake of convenience, the facts narrated in R.P. No. 553/2023 are being taken into consideration. 3. Heard on I.A. No. 4153/2023, an application for condonation of delay. 4. The present review petition has been filed assailing the judgment/ order dated 09.01.2023, whereby the petition was dismissed on the ground of statutory alternative remedy. Being aggrived, the petitioners approached the Hon'ble Apex Court by filing a Special Leave Petition bearing Diary No. 6055/2023, which came to be disposed of vide order dated 25.04.2023 with the liberty to file review before the High Court. 5. Le....
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....ce of alternative remedy. These exceptions as laid down by the Apex Court court are:- (i) Where the writ petitions seeks enforcement of any of the fundamental rights; (ii) Where there is violation of principles of natural justice; (iii) Where the order of the proceedings are wholly without jurisdiction; or (iv) Where the vires of an Act is challenged. 10. Learned counsel for the petitioners contended that the question as to whether the impugned order passed after an unreasonable delay of 11 years is barred by limitation prescribed by Section 28(9)(b) of the Customs Act, 1962 is a pure question of law which could be decided on admitted facts, the dismissal of writ petition is also contrary to above deci....
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....rse to the petitioners". 12. Per contra, learned counsel for the revenue vehemently opposed the prayer and relying on the various judgments and contended that a mistake or an error apparent on the face of the record means a mistake or an error which is prima facie visible and does not require any detailed examination. In the present case the petitioners have not been able to point out any error apparent on the face of the record. Moreover, it is also not in dispute that the petitioners are having statutory efficacious alternative remedy under Section 128 of the Customs Act, therefore, this Court had not committed any error in relegating the petitioners to the avail alternative remedy. 13. The Apex Court in the case of S. Bagirathi Amm....
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....pearing for the appellant, on the other hand, we are in entire agreement with the view expressed by the High Court". 14. Learned counsel further contended that if this review petition is entertained and the petitions are restored then the petitioners would loose their alternative remedy of appeal. In such a situation, the order needs no interference and the review petitions deserve to be dismissed. 15. Heard the learned counsel for the parties and perused the record. 16. On perusal of the record and also considering the arguments raised by learned senior counsel on behalf of the petitioners, this Court is of the considered opinion that prima facie the petitioners have been able to carve out an exception with regard to violation of ....