2024 (12) TMI 1759

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....rs and Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, for the respondents. 2. Regard being had to the similitude of the question involved, on the joint request of learned counsel for the parties, the matters were analogously heard on admission and decided by this common order. 3. The facts are taken from W.P.No.35202 of 2024. 4. The petitioners take exception to the impugned orders dated 30.07.2024 whereby, in exercise of power under Section 112(a) and 112(b) of the Customs Act, 1962 (for short, "the Act"), the penalties were imposed on the petitioners. 5. Learned counsel for the petitioners, at the outset, fairly submits that the impugned orders are appealable under the Act, but these petitions are maintainabl....

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....iction, 3) constitutionality of a provision is under challenge etc. The said judgment was again considered by the Supreme Court in U.P. State Spinning Co. Ltd. v. R.S. Pandey and Another [(2005) 8 SCC 264] and it was opined as under :- "17. ... But normally, the High Court should not entertain writ petitions unless it is shown that there is something more in a case, something going to the root of the jurisdiction of the officer, something which would show that it would be a case of palpable injustice to the writ petitioner to force him to adopt the remedies provided by the statute .... " 10. In the instant cases, despite repeated query, learned counsel for the petitioners could not point out any lack of jurisdiction of the compe....

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....that, this Court has clearly held that the High Court will ordinarily not entertain a petition under Article 226 of the Constitution if an effective remedy is available to the aggrieved person. It has been held that this rule applies with greater rigour in matters involving recovery of taxes, cess, fees, other types of public money and the dues of banks and other financial institutions. The Court clearly observed that, while dealing with the petitions involving challenge to the action taken for recovery of the public dues, etc., the High Court must keep in mind that the legislations enacted by Parliament and State Legislatures for recovery of such dues are a code unto themselves inasmuch as they .not only contain comprehensive procedure for....