Ali Abbas vs. Union Of INDIA Thru. Its Secy. Ministry Of Finance Govt. Of INDIA , New Delhi And Others
Held
The Court held that a statutory appeal under Section 129 of the Customs Act, 1962, is available to the petitioner against the order dated 09.02.2022 passed by the Commissioner (Appeals) Customs GST & Central Excise, Lucknow. In view of the existence of this alternative statutory remedy, the Court was not inclined to entertain the writ petition. The petition was accordingly dismissed on the ground of alternative remedy, with liberty granted to the petitioner to approach the appropriate appellate forum.
Facts
The petitioner, Ali Abbas, filed a writ petition before the High Court challenging an order dated 09.02.2022 passed by the Commissioner (Appeals) Customs GST & Central Excise, Lucknow. The petitioner sought to bypass the statutory appeal mechanism available to him. The respondents are the Union of India and other authorities.
Key Issues
1. Whether the writ petition is maintainable when an alternative statutory remedy of appeal is available to the petitioner under Section 129 of the Customs Act, 1962? Petitioner's contention: The petitioner did not explicitly argue on the maintainability of the writ petition. The judgment does not record any specific arguments from the petitioner regarding this issue. Respondent's contention: The respondents, through their counsel, pointed out the availability of a statutory appeal under Section 129 of the Customs Act, 1962, against the impugned order.
Sections Cited
Section 129
AI-generated summary — verify with the full judgment below
Court No. - 2 Case :- WRIT TAX No. - 138 of 2022 Petitioner :- Ali Abbas Respondent :- Union Of India Thru. Its Secy. Ministry Of Finance Govt. Of India , New Delhi And Others Counsel for Petitioner :- Satya Prakash Mishra,Brijesh Kumar Counsel for Respondent :- A.S.G.I.,Digvijay Nath Dubey Hon'ble Devendra Kumar Upadhyaya,J.
Hon'ble Saurabh Srivastava,J.
Heard Sri S.P.Singh, learned counsel for petitioner and Sri Digvijay Nath Dubey, learned counsel for respondents.
Admittedly, against the order dated 09.02.2022 passed by the Commissioner (Appeals) Customs GST & Central Excise,Lucknow, a statutory appeal under Section 129 of Customs Act is available to the petitioner.
In view of the aforesaid, we are not inclined to entertain this petition on the ground of alternative statutory remedy of appeal.
Accordingly, the petition is dismissed with liberty to the petitioner to approach the appellate forum under the aforesaid Act.
Order Date :- 12.9.2022 Renu/- Allahabad, Lucknow Bench
The judgment continues below.
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