Home Case Index All Cases Customs Customs + HC Customs - 2016 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (5) TMI 126 - HC - CustomsCondoantion of delay in filing an appeal - delay of 18 days - Period of limitation - Valuation of imported goods - Seeking direction to assess the payment of duty as per the Section 4 of the Central Excise Act, 1944 - Held that:- the petitioner has taken different avenues to challenge the Bill of Entry dated 01.05.2014. First he filed an appeal before the Commissioner of Appeals-II, which was dismissed on the ground of limitation. Thereafter, this Court also confirmed the order passed by the Commissioner of Appeals-II in the writ petition. Now, after the dismissal of the said writ petition, the petitioner has challenged the original Bill of Entry dated 01.05.2014. Hence, if the petitioner is allowed to challenge the Bill of Entry dated 01.05.2014, after the dismissal of the appeal and the writ petition, the matter will not reach finality. That apart, when a specific limitation has been prescribed under the Act, the petitioner should have filed an appeal within the stipulated time. Having failed to do so and having lost in the writ petition also, the prayer sought in the writ petition cannot be allowed. - Decided against the petitioner
|