ORDER :

1. The writ on hand is filed, challenging the order impugned in original passed by the second respondent dated 27.03.2021.

2. The said order is issued by the Deputy Commissioner of Customs under the provisions of the Customs Act, 1962. The introductory paragraph of the impugned order itself reveals that an appeal against the order lies with the Commissioner of Customs (Appeals), Custom House, 5th Floor, Chennai – 600 001, under Section 128(1) of the Customs Act, 1962, within 60 days of communication of this order. The appeal should be in duplicate and should be filed in form CA-1 appended to the Customs (Appeals) Rules, 1982. An appeal against this order shall lie before the Tribunal on payment of 7.5% of the duty demanded where the duty or duty and penalty are in dispute, or penalty, where penalty alone is in dispute. Thus, the procedures as contemplated are also informed to the petitioner in the first paragraph of the impugned order dated 27.03.2021.

3. Inspite of the fact that a statutory appeal is contemplated under the Customs Act, the petitioner has chosen to file the present writ petition mainly on the ground that the procedures as contemplated are not followed and the