Writ against Customs Demand Dismissed Due to 2½-Year unexplained Delay

Indo Japan Polymers Private Limited Vs Additional Commissioner of Customs (Gr.2) (Madras High Court) The Madras High Court dismissed a writ petition challenging proceedings dated 03.03.2023 by which a customs demand of ₹69,25,486 was raised. The Court noted that it was unnecessary to examine the merits of the dispute. It was undisputed that the order was passed on 03.03.2023 and that the petitioner was aware of it. The Court observed that the petitioner ought to have either filed an appeal before the Commissioner (Appeals) or challenged the order by way of a writ petition at that stage. The ...