TMI Blog2022 (4) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner preferred revision before the second respondent and the said revision was dismissed on 11.03.2019. Since the first respondent has no power to condone the delay in filing the second revision, the first respondent issued the impugned notice dated 10.09.2020 and returned the revision papers to the petitioner - this writ petition has been filed after a lapse of two years and the reason for the delay in filing this writ petition has not been explained by the petitioner. Hence, this writ petition suffer on the ground of delay and latches. The writ petition is accordingly dismissed. - W.P.No.8873 of 2022 And W.M.P.Nos.8708 and 8709 of 2022 - - - Dated:- 11-4-2022 - Honourable Mr.Justice M.Dhandapani For the Petitioner : M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was cleared from the customs freight station and taken to No.4/81, Kalaimagal Nagar, II Main Road, Ekkattuthangal vide Form KK and the movement of the goods were accompanied by import documents apart from Form KK. 4.The further case of the petitioner is that under the Act, there is no separate registration required for ware house or place of storage, however, the Act contemplates registration for additional place of business. The petitioner applied for permission by application disclosing the address as additional place of business and the same was acknowledged by the Commercial Tax Department and the additional place of business was registered with effect from 30.05.2016. Whileso the third respondent detained the goods on 25.05.2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the petitioner preferred second revision before the first respondent in terms of Section 57 of the Act, challenging the order of the second respondent dated 11.03.2019. Since the first respondent has no power to condone the delay in filing the second revision, the first respondent returned the revision papers to the petitioner on 10.09.2020, however, the present writ petition has been filed for the aforesaid relief after a lapse of two years and the reason for the delay in filing this writ petition has not been explained by the petitioner. Hence, this writ petition is liable to be dismissed on the ground of delay and latches. 8.Heard the arguments advanced on either side and perused the materials available on record. 9.The fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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