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2021 (12) TMI 796

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..... ALAJI 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.P11 in the Writ Petition. 2. The petitioner is a hundred perc .....

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..... 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 court as well as the hon'ble Apex Court, were also dismissed. Th .....

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..... nstalments 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 delay. 5. Heard the learned counsel on both sides. 6. It is an admitted fact th .....

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..... he 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 entertained the Writ Petition, the appellant was given instalment facility to wipe of the lia .....

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