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2023 (5) TMI 1379

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..... on, Gautham Krishna E.J., Avinash Kurungot, Shallet K. Sam. For the Respondent : By Advs. I. Sheela Devi, Smt. Chithra P. George, Sc, Food Safety And Standards Authority Of India JUDGMENT The writ petition is filed challenging Ext.P16 order passed by the 1st respondent under Section 128A of the Customs Act, 1962. 2. The petitioner's case is that they are a leading manufacturer and expor .....

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..... appearing for the petitioner, Smt.Sheeladevi, the learned Counsel appearing for the 1st respondent and Smt. Chithra P. George, the learned Counsel appearing for the 2nd respondent. 4. Sri. Aswin Gopakumar, placed heavy reliance on the decisions of the Honourable Supreme Court in Magadh Sugar & Energy Ltd. vs. State of Bihar and Ors. [(2021) 6 SCR 1094], Godrej Sara Lee Ltd. vs. The Excise and Ta .....

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..... upra). Hence, the writ petition is maintainable. 5. Smt. Sheeladevi, on the other contrary, argued that the petitioner had earlier approached this Court by filing WP(C) No.30127/2022, which was dismissed as withdrawn. Thereafter, the petitioner filed a review petition, which was allowed by this Court by Ext. P15 order, permitting the petitioner to exercise its statutory remedy. After Ext.P15 orde .....

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..... e instant case, this Court specifically permitted the petitioner to invoke its statutory remedy as provided under the Act, which it availed and the petitioner preferred the appeal, and suffered Ext.P16 order. 8. The statute provides a further appeal before the Customs, Excise and Service Tax Appellate Tribunal under Section 129AI of the Act. 9. It is too late in the day for the petitioner to now .....

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