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2016 (10) TMI 265 - CALCUTTA HIGH COURT

2016 (10) TMI 265 - CALCUTTA HIGH COURT - 2016 (342) E.L.T. 162 (Cal.) - Jurisdiction of Assessing Officer - validity of order of assessment - requirement on the part of custom authorities to serve notice under Section 28 of the Customs Act, 1962 prior to assessing the liability of the petitioner - statutory remedy of appeal available to petitioner to file appeal within the prescribed time limit - Held that: - The alleged non-issuance of notice under Section 28 itself does not vitiate the entire .....

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r the same, should not be allowed to file a writ petition to assail such action - writ petition dismissed - decided against petitioner. - WP No. 454 of 2012 - Dated:- 22-9-2016 - Debangsu Basak, J. Mr. J.P. Khaitan, Sr. Adv. Mr. Agnibesh Sengupta, Adv. Mr. Siddhartha Das, Adv. Mr. C.S. Das, Adv. for the petitioner Mr. B.P. Banerjee, Adv. Mr. Somnath Ganguli, Adv. for the respondent ORDER The Court : The petitioner has assailed an order passed by Customs, Excise and Service Tax Appellate Tribunal .....

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under the Customs Act, 1962 was not preferred within the time period prescribed by the statute i.e. 60 days as also within the additional 30 days for which it can be condoned. The appeal was consequently dismissed. The tribunal has also dismissed the appeal before it made at the behest of the petitioner on the same ground. Learned Senior Advocate for the petitioner has relied upon AIR 1986 SC 85 (State of U.P. Vs. Md. Nooh) in support of the proposition that a writ of certiorari can be issued w .....

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steps within the time period specified by statute to avail of the alternative statutory remedy, the writ Court should not interfere. He has further submitted that in the present case the decision cannot be said to be wholly without jurisdiction or that the so called infirmity is of such a nature that it warrants interference. I have considered the rival contentions of the parties and the materials made available on record. Admittedly the petitioner did not prefer an appeal against the order ass .....

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