2021 (8) TMI 342 - HC - Customs

Maintainability of petition - appealable order or not - date of communication of the impugned order - Section 128 of the Customs Act, 1962 - HELD THAT - The grievance ventilated by the Petitioner stands satisfied, as the order-in-original has been received by the Petitioner. Needless to state, as and when an appeal is preferred by the Petitioner along with an application seeking condonation of delay, the concerned Authority shall decide the same in accordance with law. The writ petition along with the pending application is disposed of.

Summary

Issues:
1. Petition seeking a writ of Mandamus for supply of Order-in-Original.
2. Direction to consider the date of communication of the impugned order.
3. Consideration of the Order-in-Original appealable under Section 128 of the Customs Act, 1962.
4. Disposition of the writ petition and pending application.

Analysis:

1. The petition sought a writ of Mandamus for the supply of Order-in-Original dated 09.04.2012. The Respondent provided the said order, satisfying the grievance. The main relief was thus fulfilled.

2. The Petitioner requested a direction for the date of communication of the impugned order to be considered as the date when the order was supplied for the purpose of Section 128 of the Customs Act, 1962.

3. The Petitioner acknowledged that the Order-in-Original dated 09.04.2012 is appealable before the Commissioner (Appeals) under Section 128 of the Customs Act, 1962. The Court noted this submission and stated that if an appeal is filed along with an application for condonation of delay, the competent authority would decide it in accordance with the law.

4. The Court disposed of the writ petition and pending application, clarifying that no opinion was expressed on the case's merits or the issue of condonation of delay, as these matters fall within the Competent Authority's domain. The judgment concluded with these observations, resolving the issues raised in the petition.