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2011 (1) TMI 568 - HC - CustomsNotification 27/2002 issued on 1-3-2008 - Goods were not re-exported within the time limit stipulated in the notification - Proceedings were initiated and at that stage petitioner claimed the benefit of Notification No. 27/2008 issued on 1-3-2008 - Rejecting petitioner claim, Ext. P6 order was issued under Section 115 of the Customs Act - Held that:- the Customs Act 1962 itself provided the remedy available to the litigant against an order in the nature of Ext.P6 - The time provided for such remedy has expired and the petitioner lost his right of appeal - Therefore by recourse of proceedings under Article 226 of the Constitution of India, petitioner cannot now get a time barred cuse of action resurrected and on that basis challenge Ext. P6 at this distance of time - Therefore, writ petition fails and it is accordingly dismissed.
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