904-WP-3355-2023 (OS).DOCX Pallavi IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 3355 OF 2023 WITH INTERIM APPLICATION (L) NO.15212 OF 2023 Rajiv Mohan Mehrotra ...Petitioner Versus The Commissioner of Customs (Imports) & Ors. ...Respondents ______________________________________________________ Ms. Hemali Merva a/w Mr. Satsang J. Tailor for Petitioner. Mr. Karan Adik i/b. Ms. Sangeeta Yadav for Respondents. ______________________________________________________ CORAM : M.S. Sonak & Advait M. Sethna, JJ. DATED : 9 December 2025 P.C.:- 1. Heard Ms Hemali Merva who appears with Mr Satsang Tailor, learned counsel for the Petitioner and Mr Karan Adik, learned counsel for the Respondents. 2. This Petition was originally filed to challenge the show-cause notice dated 21 June 2022. However, during the pendency, the show-cause notice is adjudicated upon resulting in Order-in-Original dated 29 January 2024. 3. As such the main relief in the Petition as it stands, is rendered infructuous. The learned counsel further seeks leave to amend the Petition and challenge the Order-in-Original PALLAVI MAHENDRA WARGAONKAR Digitally signed by PALLAVI MAHENDRA WARGAONKAR Date: 2025.12.10 11:07:09 +0530 904-WP-3355-2023 (OS).DOCX dated 29 January 2024. 4. As against the Order-in-Original dated 29 January 2024, the Petitioner has alternate and efficacious remedy of instituting an Appeal. As such, we see no good ground to allow the amendment and expand the scope of this Petition. 5. In the case of Oberoi Construction Ltd Vs. Union of India1 and other connected matters, we have considered the law on the issue of exhaustion of alternate remedies, wherein, we have referred to several precedents from the Hon’ble Supreme Court on this issue. Relying upon our reasoning in the said decision and the precedents referred to therein, we decline to entertain this petition, leaving it open to the petitioner to avail of the alternate statutory remedy. 6. Accordingly, we dispose of this Petition by relegating the Petitioner to avail of the alternate remedy against the Order-in-Original dated 29 January 2024. 7. Ms Hemali Merva states that the Appeal would be filed within six weeks from the date of uploading of this order. If such Appeal is indeed filed within six weeks after complying with all legal formalities from the date of uploading of this order then, we direct the Appellate Authority to consider this Appeal without adverting to the issue of limitation. This is because the Petitioner was bonafide pursuing this Petition. 1 Writ Petition (L) No. 33260 of 2023 decided on 11 November 2024. 904-WP-3355-2023 (OS).DOCX 8. All contentions of all parties on merits are however left open to be decided by the Appellate Authority in the first instance. 9. The Petition is disposed of with liberty in the above terms. No costs. 10. Interim Application does not survive and the same is disposed of. 11. All concerned must act on an authenticated copy of this order. (Advait M. Sethna, J) (M.S. Sonak, J.)