2021 (3) TMI 602 - HC - Customs

Principles of Natural Justice - seeking cross-examination of all persons referred - seeking direction to the respondent to cause fresh re-test of the imports - HELD THAT - The impugned order is dated 01.07.2019 and this writ petition has been filed on 08.08.2019, within the period of statutory limitation. Thus it is permitted to approach the first Appellate Authority by way of statutory appeal. Such appeal, if filed within a period of four weeks from today along with compliance of all statutory conditions, shall be taken on file by the authority without reference to limitation and heard on merits and in accordance with law. The petitioner is permitted to raise all contentions before the Appellate Authority in respect of its appeal including reliance on Indian Standard specifications. Petition dismissed.

Summary

Issues:
1. Quashing of order-in-original and direction for cross-examination
2. Re-test of imports
3. Permission to file a statutory appeal based on Indian Standard specifications

Analysis:
1. The petitioner sought a certiorarified mandamus to quash the order-in-original dated 01.07.2019 and to direct the respondent to cross-examine all relevant persons. The Court had previously directed a re-test of goods, and a report indicated that the imported aluminium foil did not meet the petitioner's expectations. The petitioner now requested permission to file a statutory appeal, introducing the Indian Standard specifications for Aluminium and Aluminium Alloy Bare Foil for Food Packaging, particularly emphasizing para 12, for the first time in the writ petition. This request was not previously presented before the original authority.

2. The impugned order was issued on 01.07.2019, and the writ petition was filed within the statutory limitation period on 08.08.2019. The Court allowed the petitioner to approach the first Appellate Authority through a statutory appeal. The appeal must be filed within four weeks from the judgment date, meeting all statutory requirements. The Appellate Authority is directed to consider the appeal without reference to limitation, hear it on merits, and apply the law accordingly. The petitioner is granted the opportunity to present all arguments, including reliance on Indian Standard specifications, before the Appellate Authority.

3. The Court dismissed the writ petition but granted liberty to the petitioner to file a statutory appeal within the specified timeframe and conditions. The connected miscellaneous petitions were closed without imposing any costs on the parties involved.