Asian Tea And Exports Limited v. Additional Commissioner Of Customs And Others

S/L 13 13.09.2021 Court. No. 2 cm WPA 7605 of 2021 Asian Tea & Exports Limited Vs.

Additional Commissioner of Customs & Ors.

(Through Video Conference) Mr. Indranil Banerjee Mr. Avishek Banerjee ... For the Petitioner Mr. Uday Sankar Bhattacharya Ms. Aishwarya Rajashree .... For the Custom Authority In this matter, petitioner has challenged the impugned order dated 29th January, 2021 passed by the Additional Commissioner of Customs being Annexture p-16 to the writ petition. I am not inclined to entertain this writ petition and grant any relief to it since this is an appealable order under Section 128 of the Customs Act, except giving liberty to the petitioner to file appeal before the authority concerned under the Act and take all the points raised in this writ petition before the Appellate Authority. If the petitioner files the appeal within four weeks from the date, the Appellate Authority will not raise the point of limitation. That this Court has not gone into the merits of the case. WPA 7605 of 2021 is dismissed.

(Md. Nizamuddin, J.)