2026 (9) TMI 1297

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....Kumaran & Sridharan Counsel for the Respondent : Mr. Dominic Fernandes, Senior Standing Counsel for CBIC ORDER PER THE HON'BLE SRI JUSTICE P.SAM KOSHY: Heard Ms. Anushka Rastogi, learned counsel representing M/s. Lakshmi Kumaran & Sridharan, learned counsel appearing for the petitioner and Mr. Dominic Fernandes, learned Senior Standing Counsel for CBIC, appearing for the respondents. ....

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....writ petition seeking for many reliefs, however, as of now, the learned counsel for the petitioner submits that the purpose would be served if the writ petition is disposed of directing the respondent No.1 to dispose of an application for amendment filed by the petitioner on 26.06.2023. 4. The learned counsel for the petitioner further submits that this application was filed in June 2023 and as....

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....on aspect, as the petitioner may subsequent to the decision on the amendment application may approach the Appellate Authority under Section 128 of the Customs Act, when the limitation has already been lapsed long ago even on the date when the amendment application dated 26.06.2023 was filed before the authority concerned. 7. The learned Standing Counsel further submitted that the application, d....