TMI Blog2017 (7) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... J. Heard learned Senior Counsel for the appellant and the learned Standing Counsel appearing for the respondent. 2. This appeal arises from the judgment of the learned Single Judge in W.P.(C) No.18975 of 2017, whereby the prayer of the appellant to set aside Ext.P3 order was declined and the learned Single Judge has relegated the appellant to pursue his statutory remedy of appeal before the Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal, in the writ petition, there was no challenge against such statutory prescriptions. In the absence of any such challenge, the appellant cannot set up any plea with respect to the onerous nature of the statutory preconditions to maintain an appeal and is bound to comply with those conditions. In such circumstances, this Court also cannot relax such statutory prescriptions. 5. Insofar as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re which appeal is to be preferred. Therefore, we do not find any merit in the contentions now raised before us and consequently, the appeal is devoid of merit and is liable to be dismissed. However, having regard to the pendency of the writ petition and also taking note of the fact that the learned Single Judge himself has granted two weeks' time to the appellant to prefer an appeal before t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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