M/S Msc Agency (India) Pvt. Ltd. & ANR v. Union Of India & ORS

OD-1 ORDER SHEET GA 1 OF 2021 WPO 256 OF 2018

IN THE HIGH COURT AT CALCUTTA

CO0NSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE M/S MSC AGENCY (INDIA) PVT. LTD. & ANR.

VERSUS

UNION OF INDIA & ORS.

BEFORE:

The Hon'ble JUSTICE RAJASEKHAR MANTHA Date : 4th August, 2021.

APPEARANCE:

Mr. Sayan Ganguly, Adv.

Ms. Mudrika Khaitan, Adv.

...for the Petitioners Mr. Uday Sankar Bhattacharya, Adv.

Mr. Bhaskar Prasad Banerjee, Adv.

...for the respondents The Court : Sufficient grounds have been made out explaining the absence of the petitioner on 19th June, 2021. WPO No. 256 of 2018 is restored to its original file and number.

It appears that the final order of assessment has been passed on dated 28th February, 2018 and an appeal lies therefrom under Section 129(a) of the Customs Act, 1962 before the Customs, Excise and Service Tax Appellate Tribunal. It is an efficacious and alternative remedy. Reserving liberty to the petitioner to approach such Tribunal, the writ petition is disposed of.

It is made clear that this Court has not entered into merits of any of the contentious of the petitioner and all points are kept open to be decided by the said Tribunal.

The petitioner may approach the Tribunal within a period of 45 days from date.

WPO No. 256 of 2018 is disposed of.

(RAJASEKHAR MANTHA, J.) Sbghosh