P.A. NAUSHAD Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Heard learned Senior Counsel for the appellant and the learned Standing Counsel appearing for the respondent.

(2.) This appeal arises from the judgment of the learned Single Judge in W.P.(C) No. 18975 of 2017, whereby the prayer of the appellant to set aside Ext.P3 order was declined and the learned Single Judge has relegated the appellant to pursue his statutory remedy of appeal before the Customs, Excise and Service Tax Appellate Tribunal. The learned Single Judge has also granted further time of two weeks for pursuing such appellate remedy.

(3.) Before us, learned Senior Counsel for the appellant contended that because of the enormous amount of penalty levied on the appellant, he is prevented from complying with the conditions for maintaining an appeal before the statutory authority. He also contended that since the order impugned was passed in violation of the principles of natural justice, the appellant is entitled to maintain a writ petition, by-passing the statutory alternative remedy.