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2016 (5) TMI 1039 - HC - CustomsSeeking amendment in the petition to challenge the order passed by the Respondents subsequent to the filing of the writ petition imposing the conditions for release of the goods - Held that - as rightly pointed out by the Respondents, under Section 128 of the Customs Act, 1962 even such an order is appealable. Consequently, the Petitioner would have to file an appeal against the said order before the Commissioner (Appeals). It is directed that in such event the period during which the present petition was pending would be taken into consideration by the Commissioner (Appeals). - Petition disposed of
Issues:
Challenge to order imposing conditions for release of goods post filing of writ petition. Analysis: The judgment pertains to a writ petition filed challenging an order passed by the Respondents imposing conditions for the release of goods. The Petitioner sought to rely on a previous decision of the Court, which had been stayed by the Supreme Court. The Petitioner expressed the intention to amend the petition to challenge the subsequent order by the Respondents. However, the Respondents argued that under Section 128 of the Customs Act, 1962, such orders are appealable, and the Petitioner should file an appeal before the Commissioner (Appeals). The Court acknowledged the Respondents' position and directed the Petitioner to file an appeal against the order imposing conditions for release of goods. The Petitioner's counsel assured that the appeal would be filed within one week, along with an application for condonation of any delay. The Court further directed that the period during which the writ petition was pending should be taken into consideration by the Commissioner (Appeals) when dealing with the appeal. Ultimately, the Court disposed of the writ petition and the application in light of the above directions. The judgment emphasizes the importance of following the statutory appeal process under the Customs Act, 1962, in cases where orders are challengeable, ensuring proper legal recourse and adherence to procedural requirements.
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