CHENNAI: The Madras High Court has dismissed a writ petition filed by a Customs House Agent (CHA) challenging the revocation of its licence for having allegedly helped an importer evade customs and anti-dumping duty by importing Chinese made PVC flex banners through Malaysia.
In a judgement reserved in Principal Seat of the High Court in Chennai and delivered in its Bench here, Justice S. Vaidyanathan held that a writ petition could not be entertained when the CHA had an effective alternative remedy of approaching the Customs, Central Excise and Service Tax Appellate Tribunal.
“The customs law is a complete code by itself. The Customs Act and the rules and by-laws framed there under constitute a comprehensive and exhaustive code… I am of the view that the appeal, as provided under the relevant rules and regulations, is a more comprehensive remedy,” the judge said.
The writ petition had been filed by D.V.R. Freight Forwarders Private Limited, represented by its Managing Director R. Saravana Kumar, against an order passed by the Commissioner of Customs (Seaport-Import), Customs House, Chennai, on October 20, 2014.
