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Court orders petitioner to file appeal within 15 days with condonation application. Appeal will be decided on merits. Petition disposed. 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 ...
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Court orders petitioner to file appeal within 15 days with condonation application. Appeal will be decided on merits. Petition disposed.
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 to challenge the impugned order through the appropriate appellate channel, emphasizing that the appeal, if filed within the specified timeframe, would be decided on merits in accordance with the law. The Court disposed of the petition (No.7205/2018), ensuring the petitioner's opportunity to seek redress through the designated appellate authority as per the Customs Act.
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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