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Judgment
P.K. Misra, J.—Heard learned counsel appearing for the parties.
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.
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.
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 labeling machine. The aforesaid decision is squarely applicable to facts of the present case.
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.
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.
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.
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.