Abdul Janeez Riasur Rahman vs. The Commissioner Of Customs (Appeal)
Facts
The petitioner, Abdul Janeez Riasur Rahman, filed a writ petition challenging an Order-in-Appeal dated January 27, 2026, passed by the Commissioner of Customs (Appeals). This order upheld a previous Order-in-Original, imposing a redemption fine of Rs. 2,50,000/- and a penalty of Rs. 1,00,000/-. The petitioner sought to quash these impositions and direct the release of seized gold chains weighing 149 grams, a Samsung Galaxy S22 Ultra mobile phone, and a Dell laptop upon payment of applicable customs duty. The petitioner argued that the appellate order was unjustified as it found the petitioner eligible to carry the goods. The respondents contended that an efficacious alternative remedy of appeal under Section 129A of the Customs Act, 1962, was available.
Held
The Court held that the contention raised by the petitioner could be effectively raised before the appellate authority under the statutory remedy provided by the Customs Act, 1962. Therefore, the writ petition was not entertained on merits. However, considering that the petitioner had approached the High Court, the Court provided a procedural concession. It directed that if the petitioner files an appeal within one week from the date of receipt of a web copy of the order, the same shall be treated as having been filed within the period of limitation. The Court did not decide on the merits of the petitioner's claim regarding the unjustified imposition of redemption fine and penalty, nor did it comment on the eligibility to carry the goods. The primary decision was to direct the petitioner to avail the statutory remedy.
Key Issues
1. Whether the writ petition is maintainable despite the availability of an alternative statutory remedy of appeal under Section 129A of the Customs Act, 1962? Petitioner's argument: The petitioner contended that the impugned orders were unjustified, particularly drawing attention to paragraph 10.3 of the appellate order which, according to the petitioner, found them eligible to carry the goods. This suggests a potential ground for challenging the imposition of fine and penalty on merits. Revenue's argument: The respondents argued that the petitioner has an efficacious alternative remedy of appeal under Section 129A of the Customs Act, 1962, implying that the writ petition should not be entertained by the High Court.
Sections Cited
Section 129A
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 16.06.2026 CORAM THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY and W.M.P.(MD).Nos.12247 and 12246 of 2026 Abdul Janeez Riasur Rahman ... Petitioner Vs.
The Commissioner of Customs (Appeal), Office of the Commissioner of GST and Central Excise (Appeals), Coimbatore, Circuit Office, Tiruchirappalli - 620 001. 2. The Joint Commissioner of Customs, Office of the Commissioner of Customs (Preventive), No.1, Williams Road, Tiruchirappalli 620 001. ...Respondents Prayer: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorarified Mandamus calling for the records relating to the impugned proceedings of the 1st respondent in Order-in-Appeal No.01/2026-TRY(CUS)-APP dated 27.01.2026, and quash the same as illegal insofar as it imposes redemption fine of Rs.2,50,000/- and penalty of Rs.1,00,000/- and consequently direct the respondents to release the seized gold chains 1 https://www.mhc.tn.gov.in/judis weighing 149 grams, Samsung Galaxy S22 Ultra mobile phone and
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