COLLECTOR OF CUSTOMS & EXCISE,COCHIN & ORS. vs A. S. BAVA

The Supreme Court held that Section 35 of the Central Excise and Salt Act, 1944 grants an unfettered right of appeal, while Section 12 allows the Central Government to apply provisions from the Sea Customs Act, 1878. However, the Court found that Section 129 of the Customs Act, which requires a deposit of duty pending appeal, undermines this substantive right and cannot be considered a procedural provision under Section 12. Consequently, the High Court's decision to quash the Collector's order and direct a hearing on merits was upheld, affirming the jurisdiction of the High Court to entertain the writ petition despite the existence of an alternative remedy under the Excise Act.