Calcutta High Court
Impex Metal & Ferro Alloys Limited vs Union Of India & Anr on 13 August, 2015
Author: Biswanath Somadder
Bench: Biswanath Somadder
ORDER SHEET
WP No.639 of 2015
IN THE HIGH COURT AT CALCUTTA
Constitutional Writ Jurisdiction
ORIGINAL SIDE
IMPEX METAL & FERRO ALLOYS LIMITED
Versus
UNION OF INDIA & ANR.
BEFORE:
The Hon'ble JUSTICE BISWANATH SOMADDER
Date : 13th August, 2015.
Mr. R. K. Chowdhary, Advocate for the petitioner.
Mr. S. B. Saraf, Mr. K. K. Maiti, Advocates for the Customs Authority.
The Court: The subject matter of challenge in the instant writ proceeding is an order dated 17th April, 2015 passed by the Deputy Commissioner of Customs, Drawback Department, Custom House, Kolkata. It is the specific case of the petitioner that the order has been passed referring to and relying upon a test report which is not consistent with other test reports and further that the petitioner was not granted any opportunity to challenge the said test report by allowing retesting. The other aspect of the matter is that the concerned Customs Officer was not allowed to be cross-examined in spite of the petitioner making a specific request during the course of the adjudication proceeding. 2
This Court, under Article 226 of the Constitution of India, is not inclined to go into these questions for the simple reason that the impugned order is an appealable one and a statutory appeal lies therefrom before the appropriate Appellate Authority. In the event, the petitioner prefers an appeal against the impugned order dated 17th April, 2015, the Appellate Authority will decide the two issues, as observed hereinabove, first, before delving into the subject matter of controversy.
It is made clear that the writ petition, having been filed within the period of limitation, as envisaged under section 128 of the Customs Act, 1962 and being disposed of at a point of time when the statutory time period has expired, the delay in filing of the statutory appeal shall be deemed to have been condoned by the Appellate Authority provided such appeal is filed within ten days from date.
Urgent photostat certified copy of this order be supplied to the parties, if applied for, upon compliance of all requisite formalities.
(BISWANATH SOMADDER, J.) pa