High Court affirms dismissal of Writ Petition, upholds instalment facility, and dismisses Writ Appeal.

The High Court upheld the Single Judge's decision to dismiss the Writ Petition without considering the case's merits due to finality at the appellate level. The grant of an instalment facility for payment was also affirmed, with no interference deemed necessary. The Writ Appeal challenging the Single Judge's decision was dismissed, affirming the judgment.

---

---

Issues:
Challenge to notice of demand dated 2.1.2007 for customs duty - Appeal dismissed on grounds of delay - Instalment facility granted by Single Judge - Challenge to Single Judge's decision on merits.

Analysis:
The appellant, a hundred percent export unit, faced a demand notice for customs duty due to failure to fulfill export obligations after importing capital goods eligible for duty exemption. The appellant's appeal against the notice was dismissed by the appellate authority and subsequent appeals were also unsuccessful. The Single Judge did not delve into the merits but granted an instalment facility for payment. The Writ Appeal challenges the Single Judge's decision not to consider the merits of the case.

The appellate authority dismissed the appellant's appeal due to a delay in filing, leading to a final decision not examining the case's merits. Since the matter reached the apex court, reopening the case's merits before the current court is precluded. Despite the Single Judge's decision not to entertain the Writ Petition, an instalment facility was provided, but the appellant's utilization of this facility remains unclear.

Upon review, the High Court found that the Single Judge correctly dismissed the Writ Petition without delving into the case's merits due to finality at the appellate level and apex court. The decision to grant instalment facility was upheld, and no interference was deemed necessary. Consequently, the Writ Appeal challenging the Single Judge's decision was dismissed, affirming the judgment.

---