2019 (8) TMI 284 - HC - Customs

Permission for withdrawal of petition - availability of Statutory Appeal u/s 128 of Customs Act, 1962 - HELD THAT - This writ petition is dismissed as withdrawn - Time spent in the instant writ petition i.e., period from 15.7.2019 (being the date of filing of instant writ petition) to the date on which copy of this order is made available by Registry of this Court shall stand excluded in computing limitation for the said statutory appeal, obviously preserving the rights of writ petitioner to prefer statutory appeal under Section 128 of the said Act.

Summary

Issues involved:
Withdrawal of writ petition with liberty to file statutory appeal under Section 128 of 'The Customs Act, 1962'.

Analysis:
The petitioner sought to withdraw the writ petition, stating that a statutory appeal is available under Section 128 of 'The Customs Act, 1962' to the Commissioner of Customs (Appeals). The petitioner's counsel mentioned that the office was vacant at the time of filing the writ petition but an officer has since been appointed. The counsel sought permission to withdraw the petition while preserving the petitioner's rights to file an appeal. The counsel made an endorsement in the case file requesting withdrawal with liberty to file a statutory appeal, which was reiterated during the hearing.

The High Court acknowledged the endorsement and the counsel's request to withdraw the writ petition with liberty to file a statutory appeal. Consequently, the Court dismissed the writ petition as withdrawn. The Court ordered that the time spent on the writ petition would be excluded in computing the limitation for filing the statutory appeal under Section 128 of 'The Customs Act, 1962'. This exclusion aimed to preserve the petitioner's rights to pursue the statutory appeal. The Court made it clear that there would be no order as to costs in this matter.