M/S.Adyar Gate Hotel Ltd., v. The Commissioner Of Customs

W.P.Nos.11094 and 11095 of 2022 R.SURESH KUMAR, J.

and C.SARAVANAN, J.

(Order of the Court was made by R.SURESH KUMAR, J.) These writ petitions necessarily challenge two orders, one is the main final order and another is the miscellaneous order in a rectification application filed by the petitioner.

2. Against both the orders, statutory appeal can be filed under Section 130 of the Customs Act, 1962.

3. Therefore, we are of the view that this writ petition can be converted into Civil Miscellaneous Appeal. Necessary pleadings to that effect, raising questions of law shall be filed by the petitioner and once it is filed, Registry shall convert this writ petition into CMA and place it for admission before this Court. (R.S.K.,J.) (C.S.N.,J.) 21.08.2024 KST https://www.mhc.tn.gov.in/judis