2013 (9) TMI 946 - HC - Customs

Condonation of delay - Filing of Appeal u/s 129A - Classification of Goods - The issue was still pending consideration before the Apex Court - The petitioner s appeal u/s 128A of the Customs Act had been rejected by the respondents on the ground that it was not filed within a period of two months plus one month - The petitioner had a right of appeal under Section 129A of the Customs Act but had come straight to the writ court - The writ court condones the delay made by the petitioner and permitted the petitioner to file its appeal before the Tribunal under Section 129A - The Tribunal may consider the matter on merits and in accordance with law.

Summary

The High Court of Allahabad allowed a writ petition seeking to quash an order by the Commissioner of Customs and Central Excise regarding the classification of LCD panels. The petitioner was permitted to file an appeal before the Tribunal under Section 129A of the Customs Act. The writ petition was disposed of.