Dismissed

M/S. Nitta Gelatin India Limited, v. the Joint Commissioner of Customs.

Kerala HC11 Sept 2023WP(C)/19876/2023

Case brief

AI extract

What is this about?

The Court held that because a notice was issued and the writ petition remained pending, the petitioner's remedy to file an appeal cannot be shut down on grounds of limitation. The petition was disposed of with liberty to file an appeal.

What did the court decide?

Writ petition dismissed; liberty granted to file appeal within 15 days; appeal to be decided within 4 months.

M/S. Nitta Gelatin India Limited, Vs the Joint… — Customs and Excise | Kerala HC (2023)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
MONDAY, THE 11TH DAY OF SEPTEMBER 2023 / 20TH BHADRA, 1945
WP(C) NO. 19876 OF 2023

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PETITIONER:

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M/S. NITTA GELATIN INDIA LIMITED,
54/1445, SBT AVENUE, PANAMPILLY NAGAR, COCHIN, KERALA,
REPRESENTED BY MR. P. SAHASRANAMAN, GENERAL MANAGER
(F&A) & CFO., PIN - 682036
BY ADVS.
M.BALAGOPAL
R.DEVIKA
ANJALI MENON

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RESPONDENT:

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THE JOINT COMMISSIONER OF CUSTOMS.,
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, OFFICE OF
THE COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, WILLINGDON
ISLAND, COCHIN., PIN - 682009
BY ADV I.SHEELA DEVI

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
11.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) No.19876 of 2023

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JUDGMENT

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Dated this the 11^th day of September, 2023

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1 . This writ petition has been filed under

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Article 226 of the Constitution of India impugning Ext.P6 order passed by the respondent. Learned counsel for the petitioner submits that the issue involved in this writ petition is covered by Ext.P11 order passed by the Customs, Excise & Service tax Appellate Tribunal (in short CESTAT). The adjudicatory authority has not decided in consonance with the Ext.P11 order passed by the appellate authority. He therefore submits that the writ petition is to be allowed and the impugned order is liable to be quashed. Learned counsel for the Customs Department submits that this writ petition has been filed without availing the remedy of the statutory appeal. Under Section 128 of the Customs Act, 1962, the petitioner could have preferred an appeal before the Commissioner Appeals against Ext.P6

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WP(C) No.19876 of 2023

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order. Learned counsel for the petitioner submits that because of the pendency of this writ petition the limitation period has got expired and therefore, the appeal could not be maintainable.

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2 . I have considered the submissions of the learned counsel for the petitioner as well as the counsel for the Customs Department. Whether the order passed by the statutory authority is in accordance with the law and as per Ext.P11 order passed by the CESTAT can be considered by the appellate authority.

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3 . As, the notice was issued in this writ petition, and writ petition remained pending before this Court, the petitioner’s remedy to file an appeal before the appellate authority cannot be shut down on the ground of limitation.

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4 . Therefore, the writ petition is disposed of, with liberty to the petitioner to file an appeal against the impugned order within a period of 15 days from today. If the appeal is filed within 15 days from today,

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WP(C) No.19876 of 2023

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the appellate authority shall proceed with the appeal on merits in accordance with the law without going into the question of limitation. The appellate authority is directed to decide the appeal expeditiously, preferable within a period of four months after it is filed.

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5 . With the aforesaid directions, the writ petition stands finally disposed of.

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Sd/-

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DINESH KUMAR SINGH

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JUDGE

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WP(C) No.19876 of 2023

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`PETITIONER EXHIBITS`
`Exhibit P1`	`TRUE COPY OF INVOICE NO. E-22907(3) DATED` `08.12.2022ISSUED TO THE PETITIONER BY THE` `FOREIGN SUPPLIER`
`Exhibit P2`	`TRUE COPY OF THEVETERINARY HEALTH` `CERTIFICATE NO. 222000003936822001 DATED` `16.11.2022 ISSUED BY THE ENTRY-EXIT` `INSPECTION AND QUARANTINE OF THE PEOPLE` `REPUBLIC OF CHINA`
`Exhibit P3`	`TRUE COPY OF THE BILL OF ENTRY NO. 3765981` `DATED 16.12.2022 FILED BY THE PETITIONER`
`Exhibit P4`	`TRUE COPY OF THE DUTY PAYMENT CHALLAN NO.` `2042108916 DATED 31.12.2022`
`Exhibit P5`	`TRUE COPY OF THE LETTER F. NO.` `11-22C/2022/AQCS(SR)/3781 DATED 05.01.2023` `ISSUED BY THE REGIONAL DIRECTOR, ANIMAL` `QUARANTINE AND CERTIFICATION SERVICES (SOUTH` `REGION)`
`Exhibit P6`	`TRUE COPY OF THE ORDER NO. 24/2023 DATED` `02.02.2023 PASSED BY THE RESPONDENT`
`Exhibit P7`	`TRUE COPY OF THE BILLFOR MISCELLANEOUS` `CHARGES NO. CM-208 DATED 21.02.2023 FOR RS.` `10,00,000/-.`
`Exhibit P8`	`TRUE COPY OF THE BILL FOR MISCELLANEOUS` `CHARGES NO. CM-209 DATED 21.02.2023 FOR RS.` `5,00,000/-.`
`Exhibit P9`	`TRUE COPY OF THE SHIPPING BILL NO. 1084587` `DATED 17.05.2023 FILED BY THE PETITIONER`
`Exhibit P10`	`TRUE COPY OF THE ORDER-IN-ORIGINAL NO.` `14/2019 DATED 29.01.2019 PASSED BY THE` `RESPONDENT`
`Exhibit P11`	`TRUE COPY OF THE FINAL ORDER NO.` `A/20102/2021 DATED 08.04.2021 IN APPEAL NO.` `20325 OF 2020 PASSED BY THE HON'BLE CUSTOMS` `EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,` `BANGALORE`
`Exhibit P12`	`TRUE COPY OF THE WRIT PETITION CIVIL NO.` `14189 OF 2023`
`Exhibit P13`	`TRUE COPY OF THE INTERIM ORDER DATED` `24.05.2023 PASSED BY THIS HON'BLE COURT IN` `W.P.(C) NO. 14189 OF 2023`

M/S. Nitta Gelatin India Limited, v. the Joint Commissioner of Customs.

Case brief

What is this about?

What did the court decide?

M/S. Nitta Gelatin India Limited, v. the Joint Commissioner of Customs.

Case brief

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