2011 (1) TMI 568

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..... 08 - Rejecting petitioner claim, Ext. P6 order was issued under Section 115 of the Customs Act - Held that:- the Customs Act 1962 itself provided the remedy available to the litigant against an order in the nature of Ext.P6 - The time provided for such remedy has expired and the petitioner lost his right of appeal - Therefore by recourse of proceedings under Article 226 of the Constitution of Indi .....

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..... orted within the time limit stipulated in the notification. Proceedings were initiated and at that stage petitioner claimed the benefit of Notification No. 27/2008 issued on 1-3-2008. Rejecting his claim, Ext. P6 order was issued under Section 115 of the Customs Act. Though the order is appealable, no appeal or other proceedings were filed against the said order and the order has attained finality .....

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..... an order in the nature of Ext.P6. The time provided for such remedy has expired and the petitioner lost his right of appeal. Therefore by recourse of proceedings under Article 226 of the Constitution of India, petitioner cannot now get a time barred cuse of action resurrected and on that basis challenge Ext. P6 at this distance of time. If the challenge is now entertained that will enable litigan .....

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