In a recent decision, the Madhya Pradesh High Court (HC) dismissed the writ petition when a statutory Remedy was available.
Rama Phosphates Limited, the petitioner sought to quash the order number passed by the Additional Commissioner, Custom House, Kandla (Guj.) under Section 114 (iii) of the Customs Act, 1962 under Show Cause Notice issued by the Joint Director, Director General of Central Excise Intelligence Regional Unit.
The respondent contended that the impugned order is appealable under Section 128 of the Customs Act, 1962 before the Commissioner. Further relied on the judgment of Apex Court in the case of Hindustan Coca-Cola Beverage Private Limited vs. Union of India and others (2014) 15 SCC 44 in which it was held that “when the statute provides for statutory appeal, the said remedy is to be availed by the litigating parties.”
Further in Hameed Kunju vs. Nizam (2017) the Apex Court held that any petition under Article 227 of the Constitution of India should be dismissed in limine when there is a statutory provision of appeal.
In view of the aforesaid precedents and the availability of an efficacious alternative remedy, a Coram Comprising Justice Sushrut Arvind Dharmadhikari & Justice Prakash Chandra Gupta dismissed the petition and allowed liberty to the petitioner to avail the alternative remedy by the law.
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