(1.) Rule. At the request of the learned Advocates, the matter is taken up for final disposal. The petitioner initially filed this petition inter alia praying for issuance of a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction quashing and setting aside, Annexure-'E' dated 21-12-1998, the decision of the first respondent rejecting the declaration and application of the petitioner under the Karvivad Samadhan Scheme, 1998 (hereinafter referred to as the 'Scheme'). The petitioner further prayed to direct the first respondent to dispose of the application under the provisions of the scheme.
(2.) The appeal preferred against the order passed by the adjudicating authority was dismissed as time-barred on 9-12-1998, intimation of which was received by petitioner on 18-2-1999. Later on by amendment, the petitioner prayed to quash and set aside the order dated 9th December, 1998 Annexure-G passed by the second respondent dismissing the appeal as time-barred.
(3.) From the petition, it appears that a show-cause notice under the provisions of the Customs Act, 1962 (hereinafter referred to as the 'Act') was served upon the petitioner on 6-1-1998 which was adjudicated vide order in original dated 25-5-1998 by the Assistant Commissioner of Customs, Customs House, Kandla confirming the demand of Rs. 2,63,707/-. It is contended by the petitioners that the said order was received by the petitioner on 1-7-1998 and against the aforesaid order, the petitioner lodged his appeal before the Commissioner (Appeals) respondent No. 2 on 17-9-1998. His appeal was registered as Appeal No. 137/RDL/98 dated 17-9-1998.