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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 ..... Appeal No.C/27584/2013-DB and Order-in-Appeal No.278/2013 and A.No.82/2013 CUS (B)/658/2013 dated 28.05.2013 passed by the respondent No.2 - Commissioner of Customs (Appeals), Bengaluru. 2. The petitioner claims to be a manufacturer of plastic injection moulds and plastic molded components for providing single window solutions from concept to product for moulds, molding and assembly of components for manufacturing medical 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Tribunal. However, the same came to be dismissed as withdrawn vide order dated 05.11.2018 reserving liberty to the petitioner to file a fresh writ petition. Hence, the petitioner has approached the Writ Court seeking for the reliefs as aforesaid. It was submitted that the postal acknowledgment does not disclose the O.C.No.4066/2011, under which the assessment order dated 14.09.2011 was dispatched as per 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.406 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this Court as well as the Hon'ble Apex Court in support of their contentions. 7. It is apt to refer to the decision of the Hon'ble Apex Court in the case of Assistant Commissioner (CT) LTU, Kakinada and others vs. M/s. Glaxo Smith Kline Consumer Health Care Limited [Civil Appeal No.2413/2020, (D.D. 06.05.2020)], whereby the Hon'ble Apex Court has held that the High Court cannot disregard the 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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. 10. 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 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. Gl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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