ICMC CORPORATION LTD. Vs. PREVENTIVE OFFICER, OFFICE OF THE DEPUTY COMMISSIONER OF CUSTOMS - GROUP V AND ORS.

JUDGEMENT

(1.) The petitioner has filed the above writ petition to issue a Writ of Certiorarified mandamus, to call for the records relating to the Bill of Entry dated 1.5.2014 on the file of the 1st respondent and to quash the same and consequently to direct the 1st respondent to assess the payment of duty as per the Sec. 4 of the Central Excise Act, 1944.

(2.) It is the case of the petitioner that the petitioner Corporation preferred an appeal as against the Bill of Entry dated 01.05.2014 on the file of the 1st respondent with a delay of 18 days. The Commissioner of Appeals -II, Department of Customs, dismissed the appeal on the ground of limitation, stating that the appeal has been preferred beyond the statutory period prescribed under the Act. Thereafter, the petitioner preferred a writ petition in W.P. No.32610 of 2014 to issue a writ of mandamus to direct the Commissioner of Appeals -II, Department of Customs, to condone the delay of 18 days beyond the statutory period. This Court, by order dated 04.03.2015 dismissed the writ petition. Now, after the dismissal of the said writ petition, the petitioner has filed the present writ petition challenging the Bill of Entry dated 01.05.2014, which was already challenged by the petitioner before the Commissioner of Appeals -II, Customs Department.

(3.) Mr.M.S. Krishnan, learned Senior Counsel appearing for the petitioner submitted that since the appeal preferred by the petitioner before the Commissioner of Appeals was dismissed on the ground of limitation, there will not be merger of the order passed by the Commissioner of Appeals. Further, the learned Senior Counsel submitted that since there is no merger, the present writ petition filed by the petitioner challenging the Bill of Entry dated 01.05.2014 is maintainable.