ARTEE OVERSEAS PVT LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) The subject matter of challenge before the Writ Court was an order passed by the Additional Commissioner of Customs on 20th December, 2012 confirming a demand of Rs. 14,20,122/-. The learned Trial Court dismissed the writ petition on the ground that the writ petitioner has an efficacious alternative remedy. Aggrieved by the order of the learned Trial Court, the present appeal was filed. Mr. Choudhury learned Advocate appearing for the appellant/writ petitioner submitted that his client had before the Additional Commissioner of Customs relied on a judgment in the case of Padmini Exports v. Union of India, 2012 284 ELT 490 but the Additional Commissioner of Customs did not consider the judgment and got rid of the same by holding that the judgment was in respect of a different case. The aforesaid observation is by no means enough to get rid of a judgment cited by a litigant. The Additional Commissioner of Customs was under an obligation to consider the judgment and to disclose as to why the ratio of that judgment is not applicable to the facts and circumstances before him. He obviously did not do so. Mr. Choudhury has drawn our attention to a Division Bench judgment of Bombay High Court in the case of Century Textiles Industries Ltd. v. Union of India, 2008 232 ELT 389 wherein the following views were taken:

(2.) The appeal and the application are thus disposed of. Urgent photostat certified copy of this order, if applied for, be supplied to the parties subject to compliance with all requisite formalities.