M/S Rainbow Agri Industries Ltd. ... vs Joint Director
2023 Latest Caselaw 1642 MP

                                                            1
                           IN    THE       HIGH COURT OF MADHYA PRADESH
                                                 AT INDORE
                                                  BEFORE
                           HON'BLE SHRI JUSTICE SUSHRUT ARVIND DHARMADHIKARI
                                                     &
                              HON'BLE SHRI JUSTICE PRAKASH CHANDRA GUPTA
                                              ON THE 30 th OF JANUARY, 2023
                                             WRIT PETITION No. 26766 of 2022

                          BETWEEN:-
                          M/S RAINBOW AGRI INDUSTRIES LTD. THROUGH
                          AUTHORIZED SIGNATORY MR. AJAY AGARWAL S/O
                          OMPARKASH AGARWAL R/O 52, FREE PRESS HOUSE,
                          215, NARIMAN POINT MUMBAI (MAHARASHTRA)

                                                                                           .....PETITIONER
                          (SHRI ASHUTOSH        UPADHYAY,       LEARNED     COUNSEL        FOR   THE
                          PETITIONER) .

                          AND
                          1.    JOINT DIRECTOR DIRECTOR GENERAL OF
                                CENTRAL EXCISE INTELLIGENCE REGIONAL
                                UNIT, GROUND FLOOR A WING, CGO COMPLEX,
                                AB ROAD INDORE (MADHYA PRADESH)

                          2.    THE ADD. COMMISSIONER OF CUSTOMS, NEW
                                CUSTOM HOUSE, NEAR BALAJI TEMPLE,
                                NEWKANDLA KACHCHH, (GUJARAT)

                                                                                         .....RESPONDENTS
                          (SHRI PRASANNA         PRASAD,        LEARNED    COUNSEL         FOR    THE
                          RESPONDENTS).

                                This petition coming on for admission this day, JUSTICE SUSHRUT
                          ARVIND DHARMADHIKARI passed the following:
                                                             ORDER

Heard on the question of admission and interim relief. This petition under Article 226 of the Constitution of India assails the show cause notice dated 16.11.2010 whereby drawback of Rs. 95,21,009/- has Signature Not Verified Signed by: SEHAR HASEEN Signing time: 2/1/2023 11:35:12 AM

been disallowed. The aforesaid amount was deposited by M/s Ruchi Soya Industries Ltd., Indore vide Challan No. 148 dated 25.08.2010 and D.D. No. 875507 dated 16.11.2010.

At the outset, Shri Prasanna Prasad, learned counsel for the respondents raised a preliminary objection with regard to maintainability of the writ petition on the ground of availability of statutory remedy/alternative remedy. He also submitted that the show cause notice under challenge was issued 12-13 years back i.e. on 28.12.2010 for which no proper explanation for delay has been explained. On this ground as well, this petition deserves to be dismissed.

Learned counsel for the respondent has placed reliance on the judgment

of Apex Court in the case of Malladi Drugs and Pharma Limited Vs. Union of India & Another reported in (2020) 12 SCC 808 in which it is held that by-passing of statutory remedy, writ petition against show cause notice is not maintainable. The High Court was absolutely right in dismissing the writ petition against a mere show cause notice.

This Court finds force in the submissions of learned counsel for the respondents. In the present case, the efficacious statutory alternative remedy of filing an appeal is available to the petitioner. The petitioner has approached this Court by-passing the statutory remedy.

In view of the aforesaid, this Court is not inclined to entertain the writ petition. Accordingly, the same is hereby dismissed. However, the petitioner would be at liberty to avail the efficacious statutory alternative remedy of filing an appeal in accordance with law.

                            (S. A. DHARMADHIKARI)                         (PRAKASH CHANDRA GUPTA)
                                     JUDGE                                         JUDGE
Signature Not Verified
Signed by: SEHAR HASEEN
Signing time: 2/1/2023
11:35:12 AM

                          sh




Signature Not Verified
Signed by: SEHAR HASEEN
Signing time: 2/1/2023
11:35:12 AM