2020 (9) TMI 1121

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....PONDENT : BY SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & AMP; CUSTOMS JUDGMENT The petitioner has approached this Court seeking a direction to the respondent to implement Ext.P7 final order of the CESTAT. When the matter was taken up for admission, it was submitted by the learned Senior Standing Counsel appearing on behalf of the respondent that, being aggrieved by Ext.P7 order of the ....

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....P7 order of the Tribunal. When the matter was taken up today, counsel for the respondent was absent and hence this court was inclined to adjourn the matter to next week so as to ascertain whether the respondent had in fact filed the statutory appeal. The learned counsel for the petitioner, however, vehemently opposed the adjournment and insisted for orders on his interim application that sought a ....

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....d, ignores the statutory scheme under the Customs Act that permits a person aggrieved by an order of the Appellate Tribunal, to prefer an appeal before a Division Bench of this Court within a period of six months from the date of receipt of the order of the Appellate Tribunal. It is trite that the appellate remedy being a statutorily conferred one, no litigant can be deprived of the statutorily pe....

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....iling an appeal within the statutory period provided for the same or if an appeal, when preferred within the said time, is dismissed by the appellate authority. 4. There is another aspect of the matter. Assuming that this court directs the respondent to implement Ext.P7 order of the appellate tribunal, before the statutory period for filing an appeal against the said order before the appellate ....