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2016 (8) TMI 1314 - HC - Central ExciseRestoration of petition - Held that: - the appeal was dismissed on 21-11-2011 for non-compliance with the provisions of Section 35F. The order passed on 21-11-2011 was an automatic corollary of the failure of the petitioner to comply with the conditional order, dated 8-8-2011. The conditional order, dated 8-8-2011, is not under challenge. It has attained finality. Therefore, there is no way, the final order, dated 21-11-2011, can be interfered with, even while retaining the conditional order, dated 8-8-2011. Therefore, there is no point in restoring W.P. No. 7685 of 2012, as no relief can be granted to the petitioner in the said writ petition. Hence, W.P.M.P. No. 20808 of 2016 is dismissed. Garnishee order - main grievance of the petitioner is that the respondents did not follow the procedure prescribed by Section 110A of the Customs Act, for the provisional release of the goods - Held that: - Once a demand has attained finality, there can be no challenge to the method of recovery, unless the method of recovery itself is not, in accordance with the procedure prescribed. We do not find any procedural infirmity in the method of recovery now resorted to, by the respondents. Therefore, the second writ petition, W.P. No. 3570 of 2016, is also devoid of merits and, hence, the same is dismissed.
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