2009 (10) TMI 738

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.... Heard the learned counsel appearing on both sides. 2. The petitioner imported a car through the Cochin Port. Thereupon, proceedings were initiated against him which culminated in Ext. P3 order passed by the Joint Commissioner of Customs. By the said order, the Joint Commissioner directed re-export of the car. She also imposed a fine of Rs. 4,00,000/- and a penalty of Rs. 1,00,000. The petiti....

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....e Tribunal that the period of limitation prescribed for filing an appeal is three months from the date of communication of Ext. P4, which will expire only in the last week of November, 2009 and therefore the petitioner cannot seek implementation of Ext. P4. 4. I have considered the submissions made at the Bar by the learned counsel appearing on either side. In view of the fact that the departme....