The petitioner is aggrieved by the order dated 25.11.2010 which is a Compounding Order pertaining to the goods which were detained vide Detention Notice dated 14.11.2010. As against the impugned order, the petitioner has an alternate remedy of filing a Revision before the Revisional Authority, which will be able to examine the factual position.
2.This Court is conscious of the fact that the writ petition has been pending for over six years, however, since disputed questions of fact are being canvassed, there is no other alternative but to relegate the petitioner to avail the alternate remedy.
3.Accordingly, the Writ Petition is disposed of, by directing the petitioner to file a Revision Petition before the appropriate Revisional Authority along with the copy of this order and if the same is filed within a period of four weeks from the date of receipt of copy of this order, the Revisional Authority shall entertain the same without reference to limitation and consider the petition on merits and in accordance with law, after affording an opportunity of personal hearing. No costs.
15.11.2017 Speaking order/Non-speaking order Index :Yes/No Internet:Yes/No Sgl To
1.The Assistant Commercial Tax Officer, Check Post Officer, Puzhal Check Post, Chennai 66.
2.The Joint Commissioner (CT) RP Chennai (North) Division, Chennai 6.
T.S.SIVAGNANAM, J.
Sgl W.P. No.6215 of 2011 17.11.2017