2017 (7) TMI 1167

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..... Heard learned Senior Counsel for the appellant and the learned Standing Counsel appearing for the respondent. 2. This appeal arises from the judgment of the learned Single Judge in W.P.(C) No.18975 of 2017, whereby the prayer of the appellant to set aside Ext.P3 order was declined and the learned Single Judge has relegated the appellant to pursue his statutory remedy of appeal before the Custo....

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....ribunal, in the writ petition, there was no challenge against such statutory prescriptions. In the absence of any such challenge, the appellant cannot set up any plea with respect to the onerous nature of the statutory preconditions to maintain an appeal and is bound to comply with those conditions. In such circumstances, this Court also cannot relax such statutory prescriptions. 5. Insofar as th....