IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.13093 of 2002 ====================================================== M/S Kheria Marketing Private Limited, a Private Limited Company at 47/A, Kali Krishna Tagore Street, Kolkata through its Director Kashmiri Lal Kheria @ Kashmiri Kheria. .... .... Petitioner Versus 1. The Union of India, Ministry of Finance, New Delhi through the Secretary, Department of Finance, Government of India, New Delhi. 2. The Commissioner (Appeals) Customs and Central Excise, Revenue Building, Patna. 3. The Joint Commissioner, Customs Headquarters, Revenue Building, Patna. .... .... Respondents ====================================================== Appearance : For the Petitioner : Mr. Subroteshwar De, Advocate Mr. Ranjit Sharan, Advocate For the Respondents : Mr. Krishna Murari Prasad-1, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE BIRENDRA PRASAD VERMA ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 3. 06-09-2011 None for the parties is represented before us. The matter at dispute is the levy of Special Additional Duty imposed under the Customs Tariff Act, 1975 over the goods imported by the petitioner from Nepal. On perusal of the records it appears that by Notification dated 29th September 2000, the levy of Special Additional Duty has been withdrawn. Against the order of demand Patna High Court CWJC No.13093 of 2002 (3) dt.06-09-2011 2 / 2 2 made against the petitioner, the petitioner has availed of alternative statutory remedy before the Commissioner (Appeals) Customs and Central Excise, Patna. In view of the alternative remedy availed of by the petitioner; withdrawal of the Special Additional Duty and the passage of time, the cause of action does not survive. The Petition is accordingly dismissed. Pawan/- (R.M. Doshit, CJ) (Birendra Prasad Verma, J)