TMI Blog2018 (4) TMI 1900X X X X Extracts X X X X X X X X Extracts X X X X ..... case based on merit. There is no error in the decision making process. All that was canvassed by the petitioner in this writ petition could have been canvassed in the appeal. If the appeal was dismissed on the ground of limitation, the petitioner cannot resurrect such ground which could have been canvassed before the appellate authority, by way of a writ petition. Since there is no error in the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meat and tapioca without payment of duty based on the terms and conditions in the LOP. Both permissions expired as the same were not renewed. 2. The petitioner had imported Capital Goods which were eligible for exemption from customs duty due to the export commitment of the petitioner. However, the petitioner failed to fulfill the export obligation. Therefore, the conditions for import stood v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a writ petition. Since there is no error in the decision making process, the writ petition is only to be dismissed. 5. However, the learned counsel for the petitioner pressed for instalment facility to the petitioner to discharge the liability. Considering the said submission, the petitioner is permitted to discharge the liability in 12 monthly instalments starting from next month onwards. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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