TMI Blog2020 (9) TMI 1039X X X X Extracts X X X X X X X X Extracts X X X X ..... e said vehicle paying customs duty and availing depreciation benefits in respect of the vehicle? - HELD THAT:- The Customs Act provides for an appellate mechanism to decide such issues. The petitioner has not availed the same. Therefore, it is only just and proper that the petitioner is relegated to appellate remedy available under the Customs Act at the first instance. The writ petition is di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y be fixed by this Court. The petitioner also seeks to quash Ext.P4 by issuance of a writ of Certiorari. 2. According to the petitioner, he has a Limited Liability Company in the Sultanate of Oman, which purchased a Land Cruiser vehicle for the company paying 17,000 Oman Riyal equivalent to ₹ 17 lakhs. The petitioner, intending to bring the vehicle to his native place, transferred the reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ext.P5 Circular dated 26.05.1993. The petitioner therefore seeks to quash Ext.P4 and compute the customs duty in accordance with Ext.P5 Circular. 4. Respondents 1 and 2, who are Central Board of Direct Taxes and Customs and Assistant Commissioner, Customs, contested the writ petition filing statement. Respondents 1 and 2 stated that the petitioner had brought the vehicle as per Ext.P1, under Ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vernment of India and Circulars issued by the Central Board of Direct Taxes and Customs. Therefore, the prayer of the petitioner is not liable to be entertained, it is contended. 6. I have heard Advocate V.M. Krishnakumar, learned counsel for the petitioner, and Advocate Preetha S. Nair, Standing Counsel appearing for respondents 1 and 2. 7. The question arising in this writ petition is whet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeks, along with a petition to condone the delay. If the petitioner files an appeal along with a petition for condoning the delay, the concerned Commissioner (Appeals) shall condone the delay treating that the petitioner has been bona fide prosecuting his case before this Court. After condoning the delay, the Commissioner (Appeals) shall consider the appeal on merits and decide the appeal finally ..... X X X X Extracts X X X X X X X X Extracts X X X X
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