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<h1>Court orders petitioner to file appeal within 15 days with condonation application. Appeal will be decided on merits. Petition disposed.</h1> The Court directed the petitioner to file an appeal within 15 days, along with an application for condonation of delay. The petitioner was granted liberty ... Validity of import noting / order dated 18.01.2018 passed by Assistant Custom Officer with regard to amendment of IGM - appealable order or not - HELD THAT:- As per section 128 of the Custom Act, 1962, any person aggrieved by any decision or order passed under this Act by an officer of customs lower in rank than a Commissioner of Customs may appeal to the Commissioner (Appeal) within sixty days from the date of the communication to him of such decision or order. Since the impugned order is appealable before the Commissioner (Appeal) and, therefore, the petitioner is permitted to challenge the same by filing an appeal before Commissioner (Appeal). In case such an appeal is filed within a period of 15 days from today alongwith an application for condonation of delay, the same shall be decided on merits in accordance with law. Petition disposed off. Issues Involved:Challenge to import noting/order dated 18.01.2018 by Assistant Custom Officer regarding amendment of IGM No.2146390/08.09.2017 under Article 226/227 of the Constitution of India.Analysis:The petitioner challenged the import noting/order dated 18.01.2018 by the Assistant Custom Officer regarding the amendment of IGM No.2146390/08.09.2017 under Article 226/227 of the Constitution of India. The Court referred to Section 128 of the Customs Act, 1962, which allows any person aggrieved by a decision or order passed by an officer of customs lower in rank than a Commissioner of Customs to appeal to the Commissioner (Appeal) within sixty days from the date of communication of such decision or order. The Court noted that since the impugned order is appealable before the Commissioner (Appeal), the petitioner was permitted to challenge it by filing an appeal before the Commissioner (Appeal).The Court directed the petitioner to file an appeal within a period of 15 days from the current date, along with an application for condonation of delay. It was emphasized that if such an appeal is filed within the specified timeframe, it would be decided on merits in accordance with the law. The Court disposed of the petition (No.7205/2018) while granting the petitioner the liberty to challenge the impugned order through the appropriate appellate channel. The judgment highlighted the procedural aspect of appealing decisions under the Customs Act and ensured that the petitioner had the opportunity to seek redress through the designated appellate authority.
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