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Judgment
Leave granted.
These appeals take exception to the judgment and order dated 09th July, 2019 passed by the High Court of Judicature at Bombay in Writ Petition Nos.2491 of 2018 and 2831 of 2018 respectively.
The appellant(s) by way of writ petition(s) challenged the show cause-cum-demand notices issued by the Officers of Customs under Section 28 of the Customs Act, 1962 concerning Mumbai, Delhi and other ports.
As regards appeal by Kothari Metals Limited, the notices pertain to more than one port. The show cause notice issued in respect of imports concerning Delhi port has since been dropped by the Department. However, the show cause notice(s) regarding Mumbai and other ports against the said appellant(s) still continue.
The appellant(s) had challenged the show cause notice(s) not only on merits but had raised foundational issue of the competence of the concerned authority to proceed in the matter in the context of Article 24 of the Appendix 'D' to the Treaty dated 30.08.2009 between the Republic of India and the Association of South East Asia Countries (ASEAN).
The High Court took notice of that plea in paragraph 6 of the impugned judgment and yet proceeded to dispose of the writ petition(s) on the ground that the appellant(s) could invoke efficacious alternative remedy.
Needless to observe that the issue raised by the appellant(s) regarding the efficacy of Article 24 of the Appendix 'D' to the Treaty cannot be adjudicated by the competent authority. That issue needs to be addressed by the High Court in the Writ Petition(s) filed by the concerned appellant(s).
In this view of the matter, we set aside the impugned judgment and order and relegate the parties before the High Court by restoring the concerned writ petition(s) to their original number(s), to be decided on their own merits in accordance with law. All questions are left open.
The appeal(s) and pending application(s) are accordingly disposed of. No costs.