Court dismisses appeal challenging Customs circular; failure to appeal timely deemed time-barred. No relief granted.

The court dismissed the petition seeking to quash a circular issued by the Central Board of Excise and Customs. The petitioner failed to file an appeal within the statutory period, rendering the current appeal time-barred. Consequently, the court held that no further relief could be granted in the present proceedings and disposed of the petition accordingly.

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Issues involved: Challenge to circular issued by Central Board of Excise and Customs.

The judgment pertains to a petition seeking to quash a circular issued by the Central Board of Excise and Customs. The circular in question had already been addressed in a previous judgment by a Division Bench of the Bombay High Court. The respondent, the Deputy Commissioner of Central Excise, confirmed a demand against the petitioner in an order dated 30 December 2005. The Revenue claimed that the order was duly served on the petitioner, who received multiple copies on different dates. The petitioner failed to file an appeal within the statutory period as prescribed under Section 35, resulting in the current appeal being time-barred. As a consequence, the court held that no further relief could be granted in the present proceedings and disposed of the petition accordingly.

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