APHC010407912026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3564] TUESDAY, THE 22nd DAY OF SEPTEMBER 2026 PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION NO: 22109/2026 Between: 1. M/S SIVA SUBRAMANYAM TRADERS, A PROPRIETARY CONCERN HAVING ITS PLACE OF BUSINESS AT 1-77 MAIN ROAD, KOTHATUNGAPADU, RAJAHMUNDRY - 533 341, EAST GODAVARI DISTRICT, ANDHRA PRADESH (GSTIN 37BWVPL9369M1Z5 I EC BWVPL9369M), REPRESENTED BY ITS PROPRIETARY, SMT. N. S. V. V. S. N. LAKSHMI SRAVANTHI, AGED ABOUT 31 YEARS, W/O NALAM CHANDRA SEKHAR, RESIDING AT 1-64, MAIN ROAD, KOTHATHUNGAPADU, RAJANAGARAM MANDAL, PATHA THUNGAPADU POST EAST GODAVARI ANDHRA PRADESH - 533341. ...PETITIONER AND 1. UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110 001. 2. THE CHAIRMAN, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001 3. THE COMMISSIONER APPEALS, CUSTOMS, CENTRAL TAX AND CENTRAL EXCISE, GUNTUR, ANDHRA PRADESH - 522006. 4. THE PRINCIPAL COMMISSIONER / COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, PORT AREA, KAKINADA, ANDHRA PRADESH - 2 533 007. 5. THE ADDITIONAL DIRECTOR GENERAL, DIRECTORATE OF REVENUE INTELLIGENCE VISAKHAPATNAM ZONAL UNIT, VISAKHAPATNAM, ANDHRA PRADESH - 530017. 6. THE DIRECTOR GENERAL OF FOREIGN TRADE, DEPARTMENT OF COMMERCE, MINISTRY OF COMMERCE AND INDUSTRY, UDYOG BHAWAN, NEW DELHI -110 011. 7. THE SECRETARY, MINISTRY OF EXTERNAL AFFAIRS, GOVERNMENT OF INDIA, SOUTH BLOCK, NEW DELHI -110 011. 8. THE SECRETARY, DEPARTMENT OF COMMERCE (FT-ASEAN DIVISION), MINISTRY OF COMMERCE AND INDUSTRY, UDYOG BHAWAN, NEW DELHI -110 011. (RESPONDENTS 6, 7 AND 8 ARE IMPLEADED AS PROFORMA RESPONDENTS, BEING THE AUTHORITIES BEFORE WHOM THE PETITIONERS MEMORANDUM-CUM- REPRESENTATION DATED 20.07.2026 IS PENDING CONSIDERATION.) ...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to i) Issue a Writ, Order, or Direction, more particularly one in the nature of a Writ of or Mandamus, calling for the records relating to the impugned Order- in-Appeal No.VJD-CUSTM-OOO-APP-10 to 12-2026-27 dated 22.07.2026 passed by the 3rd respondent and quash the same as arbitrary, illegal, without jurisdiction, and contrary to the provisions of the Customs Act, 1962 and the ASEAN-India Trade in Goods Agreement ii) Declare that the appropriate classification for the imported agricultural rejected nut pieces/residues is HSN 2308 00 00; iii) Direct respondents 6, 7, and 8 to consider and expeditiously dispose of the petitioners Memorandum- cum-Representation dated 20.07.2026 (Ref. No. NL/CUS/AIFTA/12/2026) IA NO: 1 OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased Direct the 4th and 5th respondents to forthwith clear the consignment imported under Bill of Entry No.2212961 dated 22.05.2025, which is lying at the port, 3 failing which the cashew nut pieces (not fit for human consumption) will be rotten and spoiled in the Kakinada port. Counsel for the Petitioner: 1. V.RAVINDHAR Counsel for the Respondent(S): 1. SANTHI CHANDRA (Sr. Standing Counsel for CBIC) 2. The Court made the following: 4 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION NO: 22109 OF 2026 ORDER: (Per Hon’ble Sri Justice Battu Devanand) Heard learned counsel for the petitioner and learned Standing Counsel for respondents and perused the record. 2. The Writ Petition is filed against the impugned Order-in-Appeal No.VJD-CUSTM-000-APP-10 to 12-2026-27, dated 22.07.2026 passed by the 3rd respondent. Admittedly, this order is passed by the Commissioner of Customs and Central Tax (Appeals) i.e., 3rd respondent herein. 3. As per Section 129A of the Customs Act, 1962, any person aggrieved by any order passed by the Commissioner (Appeals) under Section 128A may appeal to the Appellate Tribunal against such order. 4. In the present case, the petitioner, without exhausting the alternative remedy of appeal provided under Section 129A of the Customs Act, 1962, approached this Court challenging the said order by invoking under Article 226 of Constitution of India. 5. The Hon’ble Apex Court and this Court, time and again, held that a writ petition is not maintainable when an alternative remedy of statutory appeal is available. Though there are certain exceptions to the said rule, such as 5 malice, lack of jurisdiction and statutory violation, none of these exceptions is attracted in the present case. 6. In view of the same, we hold that this Writ Petition is not maintainable, when an alternative remedy of appeal is available under Section 129A of the Customs Act, 1962. 7. Accordingly, the Writ Petition is dismissed. There shall be no order as to costs. As a sequel thereto, the miscellaneous petitions, if any, pending in this appeal shall stand closed. __________________________ JUSTICE BATTU DEVANAND _____________________________ JUSTICE TUHIN KUMAR GEDELA Dated: 22.09.2026 KNN 6 99 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION NO: 22109 OF 2026 Date:22.09.2026 KNN