TMI Blog2023 (6) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... ispose off the confiscated goods belonging to the petitioner. The endorsement at Annexure-B, dated 28.04.2023, issued by the first respondent is quashed - Petition allowed in part. - WRIT PETITION NO. 103652 OF 2023 (T-RES) - - - Dated:- 14-6-2023 - HON'BLE MR JUSTICE S. VISHWAJITH SHETTY For The Petitioner (By Sri. Sameer Gupte For Smt. Gayatri S.R., Advocates) For The Respondents (By Smt. K Vidyawati, Addl. AGA For Sri. Vinayak S Kulkarni, Aga) ORDER 1. The petitioner is before this Court in the instant writ petition seeking for the following reliefs: (i) Issue a writ, order or direction in the nature of certiorari quashing the impugned Endorsement dated 28.04.2023, which is produced at Annexure-B, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the first respondent Appellate Authority and offered an explanation. It is under these circumstances, the endorsement at Annexure-B was issued by the first respondent Appellate Authority informing the petitioner that his appeal cannot be admitted. Thereafter auction notification dated 08.06.2023, vide Annexure-A was published in the Newspaper. Assailing the endorsement at Annexure-B and the auction notice at Annexure-A, the petitioner is before this Court. 4. Learned counsel appearing for the petitioner after arguing the matter for some time submits that he may be given an opportunity to comply with the endorsement at Annexure-L, dated 28.03.2023 either by depositing 10% of the tax amount or by appearing before the first respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it petition can be disposed off permitting the petitioner to comply the requirements of the endorsement at Annexure-L, dated 28.03.2023 within a time frame and in the event of such compliance, the Joint Commissioner shall consider the statutory appeal filed by the petitioner on merits and dispose off the same in accordance with law. Till then, the respondents shall not take any action to dispose off the confiscated goods belonging to the petitioner. Accordingly, the following: ORDER (i) The writ petition is partly allowed. The endorsement at Annexure-B, dated 28.04.2023, issued by the first respondent is quashed. (ii) The petitioner is directed to appear before the first respondent Appellate Authority on 19.06.2023 in person ..... X X X X Extracts X X X X X X X X Extracts X X X X
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