M/S. PLANET POP FOODS PVT. LTD., REP. BY ITS DIRECTOR, MS.KAVITHA JAYARAMAN, A2, 3/1 ANGALAMMAN KOIL 2ND STREET, OFF CART TRACK ROAD, GUINDY, CHENNAI Vs. THE ASSISTANT COMMISSIONER OF CUSTOMS, (SPECIAL VALUATION BRANCH), CUSTOM HOUSE, NO.60, RAJAJI SALAI, CHENNAI

JUDGEMENT

(1.) These two writ petitions, essentially bring forth the grievance of the petitioner that its matter has not been decided on merits.

(2.) As is obvious, upon perusal of the impugned orders that the order dated 04.02016, is an order on merits, whereas, the order dated 06.07.2016, whereby, the petitioner's appeal was dismissed, is not an order on merits, but is based on the fact that the appeal preferred was filed beyond limitation, as prescribed under Sec. 128 of the Customs Act, 1962 (in short "the Act").

(3.) It is a common ground that in view of the order passed by the Commissioner of Customs (Appeals), the order-in-original dated 04.02.2016, would stand merged with the said order passed in appeal.