Page No.# 1/3 GAHC010049792025 2025:GAU-AS:2861 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/1473/2025 NASIM AKTAR CHOUDHURY S/O LATE SIRAJUDDIN CHOUDHURY, R/O VILL- BONGRAM, BAGHABAZAR, DHOLAI, DIST- CACHAR, PIN-788120 VERSUS THE UNION OF INDIA AND 5 ORS. REPRESENTED BY THE SECRETARY TO THE DEPT OF REVENUE, CENTRAL BOARD OF EXCISE AND CUSTOMS, MINISTRY OF FINANCE, GOVT OF INDIA, NEW DELHI-110008 2:THE COMMISSIONER OF APPEALS CGST CENTRAL EXCISE AND CUSTOMS 3RD FLOOR GST BHAWAN KEDAR ROAD MACHKHOWA GHY-01 3:THE COMMISSIONER OF CUSTOMS PREVENTIVE 110 MAHATMA GANDHI ROAD NER SHILLONG-793001 MEGHALAYA 4:THE ADDITIONAL COMMISSIONER OF CUSTOMS PREVENTIVE N.E.R. SHILLONG-793001 MEGHALAYA 5:THE JOINT COMMISSIONER OF CUSTOMS PREVENTIVE SHILLONG Page No.# 2/3 MEGHALAYA 6:SUPERINTENDENT PREVENTIVE CUSTOMS PREVENTIVE DIVISION GUWAHATI 13 NILMONI PHUKAN PATH SREE NAGAR GUWAHATI ASSAM-78100 Advocate for the Petitioner : MS S S ZIA, Advocate for the Respondent : SC, CUSTOMS, SC, GST BEFORE HONOURABLE MR. JUSTICE MANISH CHOUDHURY ORDER Date : 17.03.2025 Heard Ms. S.S. Zia, learned counsel for the petitioner and Ms. M. Deka, learned counsel representing Mr. S.C. Keyal, learned Standing Counsel, Customs for all the respondents. 2. The petitioner has instituted the instant writ petition under Article 226 of the Constitution on being aggrieved by an Order-in-Original dated 23.02.2024 passed by the Joint Commissioner of Customs [Preventive], N.E.R., Shillong and an Order-in-Appeal dated 30.10.2024 passed by the Commissioner [Appeals], CGST, Central Excise and Customs, Guwahati. The Order-in-Appeal dated 30.10.2024 is appealable under Section 129A of the Customs Act, 1962 read with Rule 6 of the Customs [Appeals] Rules, 1982 to the Customs, Central Excise & Service Tax Appellate Tribunal at Calcutta. 3. The Hon’ble Supreme Court of India in a line of decisions including The State of Madhya Pradesh and another vs. M/s Commercial Engineers and Body Building Company Limited, [2022] SCC Online SC 1425; The Assistant Commissioner of State Tax and others vs. M/s Commercial Steel Limited, [2021] SCC Online SC 884; The State of Maharashtra and others vs. Greatship [India] Limited, [2022] 4 S.C.R. 840; the Hon’ble Division Bench of this Court in Writ Appeal no. 188 of 2022 [M/s Sailaja Commercial Construction Private Page No.# 3/3 Limited vs. the Union of India and others] and this Court in Writ Petition [C] no. 7378/2023 [M/s Brahmaputra Television Network vs. The Union of India and others] have observed that when an adequate, alterative and efficacious statutory remedy of appeal is available and the appeal lies before an Appellate Tribunal having the power to condone any delay then a writ petition under Article 226 of the Constitution is not ordinarily to be entertained. 4. In the above view of the matter, the instant writ petition preferred against an appealable Order-in-Original dated 23.02.2024 is not entertained at this stage, reserving the liberty to the petitioner to avail the statutory remedy of appeal provided under Section 129A of the Customs Act, 1962, as amended. As the normal period of limitation has expired in the meantime, the petitioner is at liberty to prefer an application before the Appellate Tribunal showing cause as to why the appeal could not be presented within the statutory period of limitation. It is observed that in the event such an application for condoning the delay and an appeal are preferred by the petitioner, the Appellate Tribunal shall consider the same in accordance with law and on its own merits. JUDGE Comparing Assistant