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TMI Blog2020 (6) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... city and genuinity of impugned documents Exts.P9 and P11 as they are subject to appeal in view of the provisions of the Regulations 2013, now amended 2018 and Section 129 of the Customs Act. Though Sri.Sreelal Warrier, informs this court that he would be verifying regarding the working of the Tribunal but, there is no closure of the system in preventing the affected party in filing the appeal part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the writ petition are that, in the month of June 2019, the petitioner was approached by M/s Swiss Global, New Delhi for undertaking export activities through Trichy Port, accordingly, documentation was executed and the other documents including the Importer-Exporter Code issued by the Ministry of Commerce and Industry, Bank Account Details, GST Registration certificate, PAN Card and Aadhar card ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s done. 2. The Trichy Customs Commissioner issued a show cause notice to the petitioner which was challenged before the Madras High Court. However, during the interregnum petitioner submitted an application for renewal of the licence which was expiring on 14.04.2020 vide communication dated 11.10.2019 Ext.P7. The aforementioned application was rejected by the authorities vide, communication dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 are appealable under regulation 19 which provides for regular appeal under Section 129 of the Customs Act and the limitation to file the appeal is 90 days. But the learned counsel for the petitioner informs that the Tribunals are not working and it is in these circumstances, the extra ordinary jurisdiction of this Court has been invoked as the petitioner is remedy less. 5. Having heard the le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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