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2021 (12) TMI 796 - HC - Customs100% EOU - private bonded warehouse license - appellant did not export and failed to fulfill the export obligation - HELD THAT:- It is an admitted fact that the appellant had challenged the show cause notice issued to it before the appellate authority but the same was filed not within the time prescribed under the Act. Therefore, the appellate authority did not go into the merits of the case and dismissed the same on the ground of limitation. Since the said order has attained finality before the apex court, the appellant cannot reopen the merits of the case again before this court. Though the learned Single Judge has not entertained the Writ Petition, he had granted instalment facility to the appellant to discharge the liability in 12 monthly instalments. The counsel for the appellant was not in a position to submit before this court whether the appellant has availed of the instalment facility granted. The learned Judge has rightly dismissed the Writ Petition without going into the merits as the same has become final at the hands of the appellate authority confirmed by the order of the apex court. Even though the learned Single Judge has not entertained the Writ Petition, the appellant was given instalment facility to wipe of the liability. Appeal dismissed.
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