9911796707
TMI Blog2021 (12) TMI 796X X X X Extracts X X X X X X X X Extracts X X X X ..... had challenged the show cause notice issued to it before the appellate authority but the same was filed not within the time prescribed under the Act. Therefore, the appellate authority did not go into the merits of the case and dismissed the same on the ground of limitation. Since the said order has attained finality before the apex court, the appellant cannot reopen the merits of the case again b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TTI AND THE HONOURABLE MR.JUSTICE BASANT BALAJI APPELLANT: ADV G.SREEKUMAR (CHELUR) OTHER PRESENT: SR SC SREELAL WARRIER JUDGMENT Basant Balaji J., The writ petitioner before the learned single judge in W.P.(C) No.1171 of 2007 is the appellant in this appeal. The writ petition was filed by the appellant for setting aside the notice of demand dated 2.1.2007 produced as Ext ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asking him why an amount of ₹ 11,79,811/- should not be imposed on him as customs duty. The appellant filed an appeal before the appellate authority which was rejected on the ground of delay and an appeal challenging the said order of the first appellate authority was also filed before the CESTAT. The said appeal was also dismissed. Challenges against the said order of the CESTAT before this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instalment facility to the appellant to discharge liability in 12 monthly instalments starting from May 2018 onwards. 4. This Writ Appeal is filed challenging the judgment of the learned Single Judge on the ground that the learned Single Judge ought to have gone into the merits of the contentions raised in the appeal filed against the show cause notice, which was dismissed on the ground of dela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailed of the instalment facility granted. 7. On going through the judgment of the learned Single Judge, we are of the considered opinion that the learned Judge has rightly dismissed the Writ Petition without going into the merits as the same has become final at the hands of the appellate authority confirmed by the order of the apex court. Even though the learned Single Judge has not entertaine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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