2003 (10) TMI 58

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..... n Paper and Board Mill Private Ltd., aggrieved by the order of the Commissioner of Customs - first respondent herein, dated 27-8-2003, rejecting the request for release of the goods after mutilation, has filed the above writ petition to quash the same and consequently issue direction to the respondents to permit mutilation of goods for clearance covered under Bill of Entry No. 325280, dated 7-7-20 .....

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..... cting the same. 5.On the other hand, learned Additional Solicitor General would contend that it is proved beyond doubt from the chemical examiners report that the goods are not scraped, but un-quoted paper usable for writing/printing attracting higher rate of duty. He also contended that inasmuch as the request for mutilation came only on 29-7-2003, by that time it was found that the goods import .....

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..... ed 1-8-2003, requesting for release of the consignment after mutilation as provided under Section 24 of the Act. By the order impugned, after considering their claim, rejected their request for release of the goods after mutilation. Section 2(1) of the Act defines "adjudicating authority". "'adjudicating authority' means any authority competent to pass any order or decision under this Act, but do .....

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..... ral, the petitioner has an effective remedy by way of an appeal to the appellate Tribunal. However, Mr. R. Thiyagarajan, learned Senior Counsel for the petitioner would contend that inasmuch as the order under challenge, dated 27-8-2003 has been passed by the Commissioner of Customs on the representation made by the petitioner, pursuant to the direction of this Court, dated 13-8-2003 in W.P. No. 2 .....

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..... this writ petition, the petitioner has an effective remedy by way of the appeal under Section 129A of the Act to the Appellate Tribunal. In the light of my above conclusion, though both the Senior Counsels advanced elaborate arguments with reference to merits of the case, I am of the view that it is unnecessary for this Court to consider the same at this juncture. 10.In the light of what is state .....

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