SOUTHERN GOLD PRIVATE LIMITED Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The petitioners in WP(C).No.40658 of 2024 are the appellants before us aggrieved by the judgment dtd. 18/11/2024 of a learned Single Judge that dismissed the Writ Petition.

(2.) The brief facts necessary for the disposal of the Writ Appeal are as follows:

(3.) Against Exts.P3 and P4 orders, appeals were preferred both by the Department as well as by the appellant company and its Managing Director. By Ext.P7 order, the four appeals preferred by the appellant company and its Managing Director were dismissed as time-barred. By Ext.P8 order, the two appeals that were preferred by the Department were allowed by enhancing the penalties from Rs.1,50,00,000.00 to Rs.4,94,96,65,375.00. The appellants, therefore, approached this Court through WP(C).No.33787 of 2018 impugning Exts.P7 and P8 orders. The said Writ Petition was disposed by a learned Single Judge of this Court who set aside Exts.P7 and P8 orders and directed a fresh consideration of the appeals against Exts.P3 and P4 orders on merits. Ext.P10 is the judgment of this Court in the Writ Petition aforementioned.