2026 (9) TMI 1139

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....2. Learned counsel appearing for the Revenue raises a strong preliminary objection as to the maintainability of the writ petition on the ground that the Customs Act, 1962 (hereinafter referred to as the said act) provides an efficacious alternative statutory remedy by way of an appeal. The impugned order is appealable under Section 128 of the Customs Act, 1962 before the Commissioner of Customs (Appeals) upon payment of statutory pre-deposit in terms of section 129 E of the said Act. The petitioner, therefore, cannot directly invoke the extraordinary writ jurisdiction of this court. The said Act is a self-contained Code providing complete machinery for departmental appeals. 3. In this context the respondent places reliance upon the judgm....

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.... legislation is challenged; (iv) An alternate remedy by itself does not divest the High Court of its powers under Article 226 of the Constitution in an appropriate case though ordinarily, a writ petition should not be entertained when an efficacious alternate remedy is provided by law; (v) When a right is created by a statute, which itself prescribes the remedy or procedure for enforcing the right or liability, resort must be had to that particular statutory remedy before invoking the discretionary remedy under Article 226 of the Constitution. This rule of exhaustion of statutory remedies is a rule of policy, convenience and discretion; and (vi) In cases where there are disputed questions of fact, the High Court m....

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.... Petition is eminently maintainable, by passing statutory remedies where the impugned order violates fundamental rights, principles of natural justice or suffers from a patent lack of jurisdiction. The adjudicating authority has created an unlegislated category of prohibition out of subjective moral biases, making the order an absolute nullity. 8. This Court has considered the rival submissions, with regard to the preliminary objection as to the maintainability of the writ petition. While the availability of an alternative remedy is ordinarily a ground for exercise of restraint under Article 226, it is not an absolute bar. In the present case, the petitioners have raised a specific issue as to whether the description "obscene adult sex t....