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TMI Blog2021 (11) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner as regards the acknowledgment card with reference under O.C.No.4066/2011 as to whether that letter has been delivered. It is unrealistic to expect the said O.C.No.4066/2011, the reference number maintained in the register of the Assessing Officer, to be entered in the acknowledgment card as the reference number in the envelope and the postal acknowledgment. Any report given by the Post Master General with reference to O.C.No.4066/2011 would not assist the petitioner. Time Limitation - HELD THAT:- The request made by the petitioner to decide the issue on merits dehorse the time barred appeal would run counter to the well established principles of law reiterated by the Hon'ble Apex Court in catena of decisions. No powe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and non-medical equipments. The petitioner was granted licences by the Joint Director General of Foreign Trade (JDGFT) under the Export Promotion of Capital Goods Scheme (EPCG Scheme) contained in Chapter 5 of the Foreign Trade Policy. The petitioner being a holder of the EPCG licence is entitled to import capital goods on payment of concessional rate of customs duty. The petitioner imported capital goods under EPCG scheme on payment of concessional rate of duty by claiming exemption in terms of Notification No.49/2000-Cus dated 27.04.2000. The respondent No.3 passed Order-in-Original No.401/2011 dated 14.09.2011 confirming the demand of ₹ 63,00,321/- on the ground that the petitioner has failed to furnish documents in support of ful ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the register maintained by the adjudicating authority. On the query made by the assessee, Post Master General has given a reply as per the letter dated 15.02.2013 that upon verifying the records maintained at their Office, it was found that there was no letter found addressed to the assessee with respect to reference O.C.No.4066 dated 16.09.2011 said to have been dispatched from ICD, Whitefield, Bengaluru for the period between September, 2011 to November, 2011. The learned Counsel for the assessee tried to draw succour from this reply stating that that no assessment order was served on the petitioner by the department on 16.09.2011 and it was only on 31.12.2012, it has come to their knowledge. As such, the appeal filed before the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e statutory period for redressal of the grievance and entertain the writ petition of such a party as a matter of course. Doing so would be in the teeth of the principle underlying the dictum of a three-Judge Bench of the Hon'ble Apex Court in Oil and Natural Gas Corporation Limited vs. Gujarat Energy Transmission Corporation Limited and Others reported in (2017) 5 SCC 42. It has been further observed that the fact that the High Court has wide powers, does not mean that it would issue a writ which may be inconsistent with the legislative intent regarding the dispensation explicitly prescribed under the statue. That would render the legislative scheme and intention behind the stated provisions otiose. 8. Following the said judg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shed principles of law reiterated by the Hon'ble Apex Court in catena of decisions. No power was vested with the authorities as well as the Tribunal to condone the delay beyond the statutory period of limitation. More particularly, in the absence of sufficient cause shown by the petitioner as observed by the Hon'ble Apex Court in the case of M/s. Glaxo Smith Kline Consumer Health Care Limited., supra, even exercising the writ jurisdiction, the Court cannot venture to condone the delay beyond the statutory period of limitation which has expired long back. It is well settled that the Court can come to the rescue of the person who is vigilant about his rights and not to a person who sleeps over the matter and rises from the slumber ..... X X X X Extracts X X X X X X X X Extracts X X X X
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