2021 (2) TMI 1402 - HC - Customs

Petition withdrawn; petitioner free to pursue statutory appeal under Section 128 of the Customs Act, 1962

HC allowed withdrawal: the writ petition is dismissed as withdrawn, with liberty for the petitioner to pursue the statutory remedy of appeal under Section ... Seeking permission to withdraw this Writ Petition with liberty to avail the remedy of appeal available to the petitioner under Section 128 of the Customs Act, 1962 before the Commissioner (Appeals) - HELD THAT:- This Writ Petition is dismissed as withdrawn. Petitioner sought to withdraw the writ petition with 'liberty to avail the remedy of appeal available to the petitioner under Section 128 of the Customs Act, 1962 before the Commissioner (Appeals).' The court granted the requested liberty and ordered that the writ petition be 'dismissed as withdrawn. No costs.' As a result, all pending miscellaneous petitions related to the matter are directed to stand closed. The disposition leaves the statutory appellate route under Section 128 open to the petitioner and confines the court's role to permitting withdrawal rather than adjudicating the merits of the underlying customs dispute.