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High Court of Judicature at Madras
THE HONOURABLE MR. JUSTICE P.K. MISRA
The Commissioner of Customs - Appellant
Versus
M/s Dowell Co., Ltd., & Another - Respondents
Writ Petition No.1464 of 1998
Decided On : 24 January 2005
Exemption - Import of Automatic Bottle Labeling Machine - The court quashed the order of granting exemption for the import of an automatic bottle labeling machine for a food product, citing a Supreme Court decision that beer is not a food product and therefore no exemption can be granted for the import of such goods.
Fact of the Case:
The writ petition sought to quash the order of granting exemption by the first respondent for the import of an automatic bottle labeling machine for a food product, citing a Supreme Court decision that beer is not a food product and therefore no exemption can be granted for the import of such goods.
Finding of the Court:
The court quashed the order passed by the second respondent and allowed the writ petition, citing the decision of the Supreme Court and the prolonged pendency of the case as reasons for not directing the petitioner to exhaust the alternative remedy.
Issues: The issues involved in the writ petition were the granting of exemption for the import of an automatic bottle labeling machine for a food product and the availability of alternative remedy for the petitioner.
Ratio Decidendi: The court's decision was influenced by the Supreme Court's observation that beer is not a food product and therefore no exemption can be granted for the import of various goods, including the automatic bottle labeling machine. The court also considered the prolonged pendency of the case as a reason for not directing the petitioner to exhaust the alternative remedy.
Final Decision: The court quashed the order passed by the second respondent and allowed the writ petition, with no order as to costs.
Heard learned counsel appearing for the parties.
2. The prayer in this writ petition is to issue a writ of Certiorari, call for the records of the Tribunal, the second respondent herein in C/2292/91-92 and to quash the order dated 29.7.1997 made thereon.
3. The writ petition is filed against the granting of exemption by the first respondent on the ground that the automatic bottle labeling machine imported for food product and therefore, exemption was permissible.
4. Learned counsel for the petitioner has placed reliance on the decision of the Supreme Court in Civil Appeal No.27667 of 2000 dated 11.10.2001 wherein the Supreme Court has observed that Beer is not a food product and, therefore, no exemption can be granted in respect of import of various goods, including the automatic bottle lebeling machine. The aforesaid decision is squarely applicable to facts of the present case.
5. Learned counsel appearing for the first respondent however submitted that since alternative remedy was available for the petitioner, the petitioner should not have filed the writ petition.
6. Even though such a submission would be normally accepted, having regard to the facts and circumstances of the present case, the said submission cannot be accepted, since the writ petition is of the year 1998 and the matter has remained pending for more than six years in this Court and it would be inappropriate to direct the petitioner to approach the alternative forum.
7. More over, since the issues involved in this writ petition are directly covered by the decision of the Supreme Court cited supra, there is no necessity to drive the petitioner to exhaust the alternative remedy.
8. For the aforesaid reasons and following the decision of the Supreme Court referred to above, the order passed by the second respondent is quashed and the writ petition is allowed. There is no order as to costs.
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