TaxTMI 
TaxTMI 
1995 (12) TMI 75
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.... as spare-parts of machine tools whereas the declaration in the bill of entry showed it to be components for manufacture of diesel oil engine other than Motor Vehicles and Tractors. 2.The petitioner received a show cause notice dated 8-5-1990 amended by corrigendum dated 15-5-1990 and two addendas dated 29-5-1990 whereby the petitioner was asked to show cause as to why the subject imported goods be not confiscated under Section 111(d) and (m) of the Customs Act, 1962 (hereinafter referred to as the Act) and also why penalty be not imposed on it under Section 112 of the Act. The petitioner replied to the aforesaid show cause notice contending, inter alia that the licence was valid for the import of item in question and that there wa....
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....toms) and the CEGAT. This writ petition was filed by the petitioner in this court on 28-2-1994. It appears that the writ petition was not filed properly and accordingly, on 29-4-1994 this Court directed the petitioner to file the proper paper books. Complete set of paper books was filed by the petitioner on 5th June, 1994. Thereafter on two occasions when the writ petition was listed for admission, the counsel for the petitioner sought for time and the same was granted. The writ petition was again listed for admission on 19-10-1994 when the following order was passed by this Court : "Mr. Rawal will satisfy us on the next date of hearing as to whether the writ petition is maintainable if the petitioner had failed to avai....
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....assessment), by application in such form as may be specified by rules made in this behalf, accompanied, where the application is made by the other party, by a fee of two hundred rupees, require the Appellate Tribunal to refer to the High Court any question of law arising out of such order and, subject to the other provisions contained in this section, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such application, draw up a statement of the case and refer it to the High Court : Provided that the Appellate Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period hereinbefore specified, allow it to be presented within a furth....
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....t with regard to the rule of exhaustion of alternative remedy there is a distinction between the concept of alternative remedy and statutory remedy and that in the latter case the law is more stringent. His further submission was that there is nothing exceptional in this case which enables the petitioner to approach this court without exhausting the statutory remedy of reference available to it under the provisions of the Act, which, if refused by the Tribunal would lie before this court. 10.The law with regard to the controversy raised at this stage is well settled by a catena of decisions of the Supreme Court, it is settled law that when an alternative and equally efficacious remedy is open to a litigant he should be required to pursue....
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.... by filing an appeal before the Tribunal and getting a decision thereon, we see no reason why it should not exhaust the further statutory remedies available it under the provisions of the Act as enumerated above. The said remedies available to the petitioner are efficacious. The learned counsel drew our attention to the provisions of limitation prescribed for filing reference application. We, however, feel that the petitioner even approached this court only on 28-2-1994 through the writ petition, quite belatedly and then also not fulfilling all the requirements as laid down under the High Court rules and without filing complete set of paper books. Besides this, the court on the very first effective date, brought it to the notice of the peti....