2025 (9) TMI 1774

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....NOURABLE MR. JUSTICE MOHAMMED SHAFFIQ For the Appellant(s): Mr. Joseph Prabakar. For the Respondent(s): Mr. A.P. Srinivas Senior Standing Counsel For Customs and Central Excise. JUDGMENT PER (S.M. SUBRAMANIAM J.) The writ order dated 03.11.2015 passed in W.P.No.8959 of 2015 is sought to be assailed in the present writ appeal. 2. The order in original dated 23.01.2015 passed by th....

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....proach may not be encouraged by the High Court, if alternative remedies are available under the Statutes. 4. It is needless to state that all grounds on merits, including legal grounds can be adjudicated before the Appellate Authority. The Appellate Authority is empowered to consider the legal grounds including jurisdiction and violations of principles of natural justice. When such an opportuni....

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....6. That apart, findings of fact by the Original Authority and the Appellate Authority would be of greater assistance to the High Court for effective exercise of powers of judicial review. Once the factual disputes are considered before these Authorities, and the findings made thereon would be useful for the High Court to form final opinion with reference to the issues raised between the parties. ....

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....r may result in adverse consequences as far as the revenue is concerned. Even in such circumstances, the Writ Court has to remand the matter back for adjudication of issues by complying with the rules of natural justice or by considering legal grounds. 9. Per contra, the appellate authority would be in a better position to appreciate all these grounds and grant appropriate relief to the aggriev....