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2022 (2) TMI 910 - HC - CustomsRejection of provisional release of seized goods - allegation of mis-declaration of goods - import of Animal Feed Compound (Residue of Coconut) - whether the goods imported were ‘copra’ or not? - Confiscation - restraint order - HELD THAT:- Having regard to the fact that Ext.P14 order can be subjected to an appeal under Section 128 of the Act and also in view of the disputed questions of fact involved in this case, this Court in exercise of the powers under Article 226 of the Constitution of India ought not to interfere. However, since the petitioner has moved this Court through this writ petition on 20-4-2021 itself, petitioner is entitled to exclude the period from 20-4-2021 till today in pursuing this writ petition, for the purpose of condoning the limitation, as otherwise prejudice will be caused to the petitioner. If the petitioner files an appeal under Section 128 of the Act before the Appellate Authority within a period of three weeks from today, the said Appellate Authority shall condone the delay and consider the appeal on merits - this writ petition is disposed of reserving the liberty of the petitioner to raise all contentions before the Appellate Authority.
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