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2018 (4) TMI 1900 - HC - Customs100% EOU - grant of Private Bonded Warehouse licence - failure go fulfill export obligation - export of buffalo meat and tapioca - HELD THAT:- The petitioner is now attempting to put forward a case based on merit. There is no error in the decision making process. All that was canvassed by the petitioner in this writ petition could have been canvassed in the appeal. If the appeal was dismissed on the ground of limitation, the petitioner cannot resurrect such ground which could have been canvassed before the appellate authority, by way of a writ petition. Since there is no error in the decision making process, the writ petition is only to be dismissed. The petitioner is permitted to discharge the liability in 12 monthly instalments starting from next month onwards - Petition dismissed.
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