1/3 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31ST DAY OF OCTOBER, 2017 B E F O R E THE HON’BLE DR.JUSTICE VINEET KOTHARI WRIT PETITION NO.23959/2017 (T-TAR) BETWEEN:
AFSAR ULLA SHARIFF S/O SHRI OBEDULLA SHARIFF # 16/4, 1ST FLOOR, 1ST CROSS, CHALUVADIPALYA, BANGALORE – 560053.
... PETITIONER (BY SRI BALASUBRAMANI V R, ADVOCATE - ABSENT) AND THE JOINT COMMISSIONER OF CUSTOMS OFFICE OF THE PRINCIPLE COMMISSIONER OF CUSTOMS KEMPEGOWDA INTERNATIONAL AIRPORT BANGALORE – 560 300 .
... RESPONDENT (BY SRI JEEVAN J.NEERALGI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE ORDER IN ORIGINAL NO.83/2016-17 (AP- ADM) DTD 21.03.2017 WHICH IS THE SUBJECT MATTER OF THIS PETITION.
THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER Mr. Balasubramani V.R., Advocate for Petitioner (Absent) Mr. Jeevan J.Neeralgi, Advocate for Respondent 1. Even in the second round, none appears for the petitioner, though the name of the learned counsel is shown.
2. Since the present petition is directed against the order passed by the Joint Commissioner of Customs, Bengaluru, vide Annexure-C dated 21.3.2017 against which, admittedly, an appeal lies before the next higher authority, that is, Commissioner (Appeals), Bengaluru, under Section 128 of the Customs Act, 1962, (The Act, for short), on the preliminary objection raised by the learned counsel for the respondent-Department, the present petition is disposed of with a liberty and direction to the petitioner to avail the alternate remedy by way of appeal under Section 128 of the Act.
3. If such an appeal is preferred and filed by the petitioner within one month from today, then the objection regarding the limitation shall not come in the way of the petitioner and the Appellate Authority shall consider the appeal on merits, subject to the petitioner- assessee satisfying other conditions for maintaining the appeal under Section 128 of the Act.
4. With these observations, the writ petition is disposed of. No Costs.
Sd/- JUDGE vgh*