RAMKI Vs. ADDITIONAL COMMISSIONER OF CUSTOMS (PAU)

JUDGEMENT

(1.) These are six writ appeals, filed by three Assessees viz., Mr.Ramki, Mr.V.Ramachandran and Mr.Dilli Raja. These writ appeals assail the common judgment and order of the learned Single Judge, dated 24.10.2016, passed in six writ petitions, i.e.,W.P.Nos.36582 to 36587 of 2016.

(2.) Each of the writ petitioners, named above, have challenged both the order-in-original dated 17.12.2015, passed by the first respondent and order dated 18.07.2016, passed by the second respondent.

(3.) At the outset, the learned counsel for the appellants says that the impugned judgment, should be set aside, on the short ground, that apart from anything else, while it discusses the merits and demerits of the appellants contention and holds that the appeal preferred before the second respondent, was not within the limitation, it simultaneously accords liberty to the appellants, to prefer a statutory appeal, before the Tribunal.