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2021 (9) TMI 48 - HC - CustomsMaintainability of petition - availability of appellate remedy, which was not availed of - jurisdiction of officer to issue proceedings - Proper Officer - HELD THAT:- Admittedly, the appellate remedy is available and the petitioners have not chosen to file the appeal. Regarding the term 'Proper Officer' who is competent to issue proceedings, this Court considered the principles in the case of M/S. R.K.K.R. STEEL, JOSEPH PHILIP, RAJIV RAJI VERSUS THE CENTRAL BOARD OF EXCISE AND CUSTOMS, THE COMMISSIONER OF CUSTOMS, PORT IMPORT, THE COMMISSIONER OF CUSTOMS, THE ADDITIONAL DIRECTOR GENERAL [2021 (7) TMI 1153 - MADRAS HIGH COURT]. In the said judgment, this Court has considered the recent judgment of the Hon'ble Supreme Court in the case of M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT] wherein, the interpretation for the words 'proper officer' ruled by the Hon'ble Supreme Court in the case of COMMISSIONER OF CUSTOMS VERSUS SAYED ALI [2011 (2) TMI 5 - SUPREME COURT] was followed and affirmed - The Hon'ble Supreme Court, by referring to the decision in the case of Syed Ali held that the 'proper officer' is the officer having jurisdiction over the person concerned and therefore, the law regarding the interpretation 'Proper Officer' is settled by the Hon'ble Supreme Court. The petitioners are granted liberty to approach the appellate authority and file an appeal by following the procedures as contemplated and by complying with the conditions to prefer the appeal, within a period of 60 days from the date of receipt of a copy of this order, and in the event of filing of appeal by the writ petitioners within a period of 60 days, such appeal is directed to be entertained without reference to the period of limitation, and the matter has to be adjudicated on merits and in accordance with law and by affording opportunity to the parties concerned, and the appeal has to be disposed of, as expeditiously as possible. Petition disposed off.
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