Case Law Details
Yasir Ibnu Muhammed Vs Commissioner of Customs (Kerala High Court)
Introduction: The Kerala High Court recently dismissed a writ petition filed under Article 226 of the Constitution of India challenging an order passed by the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Bangalore. The petitioner sought restoration of two appeals dismissed by the Tribunal.
Background: The petitioner had initially approached the High Court against an order-in-original, filing W.P(C.) No.12054/2017. Simultaneously, the petitioner had also filed an appeal before the Tribunal along with an application for the condonation of delay. However, the petitioner did not bring the High Court’s order to the notice of the Tribunal.
Tribunal’s Decision: The Tribunal, unaware of the High Court’s order, dismissed both appeals, citing the filing of two remedies against the same impugned order at two forums. Subsequently, the petitioner filed a restoration application after more than six years from the Tribunal’s order.
Dismissal by Tribunal: The Tribunal dismissed the restoration application, noting the delay of over five years and the lack of reliable reasons justifying the delay. The Tribunal also considered the High Court’s order, stating that the petitioner was not entitled to relief.
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