1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY CRIMINAL APPELLATE JURISDICTION CRIMINAL APPLICATION NO. 357 OF 2004 Mr. Abdulla Ismail Sumbhania. ... Petitioner. Versus Commisioner of Customs, (Adjudication) & Anr. .. .... Respondents. Mr. Niranjan Mundargi i/by Mr M. K. Kocharekar for the Petitioner. Mr. H. V. Mehta for the Union of India. Mr. K. V. Saste, APP for the State. CORAM : BILAL NAZKI and A. R. JOSHI, JJ. DATED : 24TH MARCH, 2009. P.C.: The petitioner concedes that the orders challenged in this writ petition are such which could have been challenged by way of an appeal since an efficacious remedy was available to the petitioner and the arguments and contentions raised in the writ petition could not be addressed in the present proceedings under Article 226 of the Constitution of India which could, however, be decided and considered if an appeal had been filed. Therefore, we feel that this writ petition is not maintainable and is, accordingly, dismissed. 2. However, the petitioner is at liberty to file an appeal, subject to law. 2 3. The interim order was granted by this Court as early as on 1st March, 2004. It appears that the respondent No.1 had imposed a penalty in the amount of Rs.15,00,000/- on the petitioner, who got the order of payment of penalty stayed on the condition that he deposits a amount of Rs.7,50,000/- with the Court. On deposit of this amount he was also able to get back the vessels. Now the vessels are in possession of the petitioner, which allegedly were used for smuggling of goods. Since the petitioner had been imposed a penalty of Rs.15,00,000/- and 50% of which i.e. Rs.7,50,000/- had been deposited with the court as per the interim order, and since this writ petition, we have held, to be not maintainable, the amount deposited shall be remitted to the accounts of the Additional Director General, Directorate of Revenue, Intelligence, Mumbai, along with interest. However, this payment to the Additional Director General, Directorate of Revenue, Intelligence, Mumbai, shall remain subject to outcome of any orders that may be passed by the appropriate authority in case any appeal is filed and entertained by the appropriate court. Sd/- (BILAL NAZKI, J.) Sd/- (A. R. JOSHI, J.)