Appeal the Only Recourse: Court Denies Petition for Lack of Natural Justice Violation.


04 December 2024 Custom Duty >> Tax Laws   |   Income Tax >> Tax Laws  

The court heard the parties' counsel and agreed to dispose of the petitions through a common order. The petitioners, represented by Mr. Kamat, initially sought relief under prayer clause (a) but later withdrew it, citing a Supreme Court order in a related case. The petitioners argued that the impugned order of 28 June 2024 violated principles of natural justice, claiming that necessary documents were not provided to them despite repeated requests. As a result, they were unable to file an effective reply, which impacted their defense.

The court acknowledged these concerns but emphasized that issues related to the non-provision of documents, their relevance, and the alleged prejudice caused should be addressed by the appellate authority, not the court. The petitioners' reluctance to file a timely reply and their focus on the natural justice violation were also noted. The court emphasized that such issues should be examined in the appeal process rather than at this stage.

 
 

Section 129B of the Customs Act provides the Appellate Tribunal with the authority to modify or annul decisions, making the alternative remedy of appeal effective in this case. The court rejected the petitioners' claim of having no alternate remedy and criticized a misleading statement in the petition about the availability of appeals. Following a previous ruling on the exhaustion of alternate remedies, the court dismissed the petitions, allowing the petitioners to pursue an appeal.

The petitioners were granted four weeks to file their appeal, with the appellate authority directed to consider the matter on its merits. The court further clarified that all issues, except those addressed by the Supreme Court’s order, remain open for consideration.


Customs Act, 1962