Tapan Kumar Paul v. Union Of India And ANR

OD 8 ORDER SHEET WPO 171 of 2020

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE TAPAN KUMAR PAUL VS UNION OF INDIA AND ANR.

BEFORE:

The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 13th January, 2023.

Mr. B.N. Pal, Mr. T.K. Mitra, Mr. Rathin Banerjee, Mr. P. Chatterjee, Advs.

...for the petitioner Mr. K.K. Maiti, Adv.

for Customs Authority The Court: Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned show cause notice dated 9th October, 2015 by filing this writ petition on 6th March, 2020 which is almost after four and half years from the time of issuance of impugned show cause notice.

demand arising out of the aforesaid order in original without such order being stayed by this Court or by any appellate forum for the reason best known to the officer concerned. Considering the facts and circumstances of this case and discussion made above, this writ petition being WPO 171 of 2020 is dismissed. However, dismissal of this writ petition will not be a bar to entertain the appeal if so filed by the petitioner against the aforesaid order in original within three weeks from date and if such appeal is filed by the petitioner within two weeks from date, the Appellate Authority concerned shall entertain the same subject to compliance of all other statutory formalities by condoning the period of limitation during which this writ petition was pending.

(MD. NIZAMUDDIN, J.) TR/