1990 (2) TMI 57

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....ting it as included in the day's cause list. Filing of the Paper Book is dispensed with and the undertaking given in that behalf is discharged. 2. The following facts are not in dispute:- 3. The appellant (Writ Petitioner) imported two consignments of ...... the claiming them to be Polystyrene Hi 425 on September 15, 1988 from Korea through Calcutta Port. On the same day he filed a bill of e....

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....s under Heading No. 3903.90 of the Customs Tariff and also liable to be charged duty accordingly. No penalty was, however, imposed. 4. On September 15, 1989 the appellant moved the Writ Petition, out of which the present appeal arises, challenging the above order of adjudication. The Trial Court rejected the writ petition in limine holding, inter alia, that the dispute related to the classifica....

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....es of the case the appellate forum is the Central Excise and Gold Control Appellate Tribunal, hereinafter called "the Tribunal". The period of limitation for preferring the appeal has evidently expired since the appellant was prosecuting remedy in Writ jurisdiction. In view of the fact that he has been relegated to the alternative remedy of appeal, he would be entitled to condonation of delay in t....