2025 (7) TMI 1557

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....ondent: Mr Ram Ochani, with Mr Sangeeta Yadav & Mr Umesh Gupta,. PC:- 1. Heard Mr Patil for the Petitioner and Mr Ochani for the Respondent. 2. This Petition challenges the order dated 28 May 2025 made by the Principal Commissioner of Customs. 3. The impugned order is appealable to the Appellate Tribunal under Section 129A of the Customs Act, 1962. 4. Mr Patil however submits that t....

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....of Trade Marks 1998 8 SCC 1 and Oberoi Constructions Ltd Vs Union of India & Ors (2025) 137 GSTR 601  would apply, and the Petitioner should not be relegated to the alternative remedy under the statute. 6. Mr Ochani submits that there is no question of the impugned order being without jurisdiction, and in any event, factual issues will have to be examined. He submits that the Petitioner wa....

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....t issued any show cause notice or that the Petitioner was not heard before the impugned order was made. The argument that some material, which was relevant, has not been considered can always be raised in appeal and on this ground, the usual practice of exhaustion of alternate statutory remedies cannot be deviated from. 10. To bring the matter within the legal principles laid down in either Whi....

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.... fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary. Thus, the statutory remedy provided under the Customs Act is efficacious, and no case is made out to circumvent the same. 12. For the above reasons, we decline to entertain this Petition but leave it open to the Petitioner to avail of the alternate remedy under the Customs Act, if the....