Gold Processors vs The Commissioner Of Customs
2024 Latest Caselaw 19369 Mad

Madras High Court

Gold Processors vs The Commissioner Of Customs on 16 October, 2024

Author: R.Subramanian

Bench: R.Subramanian

                                                                       W.A.(MD).No.1841 of 2024



                       BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                             DATED : 16.10.2024

                                                  CORAM:

                           THE HONOURABLE MR.JUSTICE R.SUBRAMANIAN
                                             and
                          THE HONOURABLE MRS.JUSTICE L.VICTORIA GOWRI


                                       W.A.(MD).No.1841 of 2024


              Gold Processors,
              Represented by its Proprietor,
              Mr.Abishek Dhawan,
              Plot No.85, Pritam Singh Nagar,
              Punjab.                                             ... Appellant

                                                    -vs-


              1.The Commissioner of Customs,
                Custom House, New Harbour Estate,
                Tuticorin -628 004.

              2.The Assistant/Deputy Commissioner of Customs (SIIB),
                Custom House, New Harbour Estate,
                Tuticorin – 628 004.                       ... Respondents

              PRAYER: Writ Appeal filed under Clause 15 of Letters Patent Act, against
              the order passed by this Court in W.P.(MD)No.8801 of 2022, dated
              29.04.2022.
                           For Appellant         : Mr.Saurabh Kapoor
                           For Respondents       : Mr.R.Gowri Shankar
                                                   Standing Counsel




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              Page 1 of 4
                                                                     W.A.(MD).No.1841 of 2024




                                              JUDGMENT

[Judgment of the Court was made by R.SUBRAMANIAN, J.]

Mr.K.Sankar, learned counsel takes notice for the respondent.

2.The Writ Court has only directed the petitioner to avail an

alterative remedy available to the petitioner under the provisions of the

Customs Act. The fact that there is a requirement of pre deposit in the

Appeal provisions, cannot be a ground to entertain a Writ Petition.

3.The learned counsel for the appellant would vehemently contend

that the appellant was not afforded a reasonable opportunity to project his

case before the authority.

4.We have perused the order impugned in the Writ Petition. We find

it to be a reasoned order and any insufficiency of reason cannot be a

ground to entertain the Writ petition under Article 226. The Writ Court has

only refused to entertain the Writ Petition on the ground that an alternative

remedy exists. We do not see any reason to interfere with the discretion

exercised by the Writ Court and the Writ Appeal fails and it is accordingly

dismissed.

____________ https://www.mhc.tn.gov.in/judis

5.It is open to the appellant to apply to the authorities for de-freezing

the bank account in order to enable him to make a pre deposit and file an

appeal. If such request is made, the authorities will consider the same

positively. The petitioner is also given a month time from the date of receipt

of copy of the order to file an Appeal. If the Appeal is filed within a months

time from the date of receipt of copy of the order, the authorities will

entertain it de hors limitation. No Costs.

                                                             [R.S.M., J.]      [L.V.G., J.]
                                                                      16.10.2024
              NCC      :Yes/No
              Index :Yes/No
              Internet: Yes
              Mrn


              To

              1.The Commissioner of Customs,

Custom House, New Harbour Estate, Tuticorin -628 004.

2.The Assistant/Deputy Commissioner of Customs (SIIB), Custom House, New Harbour Estate, Tuticorin – 628 004.

____________ https://www.mhc.tn.gov.in/judis

R.SUBRAMANIAN, J.

and L.VICTORIA GOWRI, J.

Mrn

16.10.2024

____________ https://www.mhc.tn.gov.in/judis