PRAGA TOOLS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard the learned Counsel for the parties. Counter has been filed.

(2.) An order is passed by the Commissioner of Customs (appeals), Mumbai, declining to grant extension of time in presenting the appeal. The order of the Commissioner was challenged before the Customs, Excise & Service Tax Appellate Tribunal, West Regional Bench at Mumbai, by way of appeal provided under the Customs Act, 1962. That has also been dismissed. Both the remedies were exhausted at Mumbai. Now challenging these orders, the writ petition has been filed before this Court at Hyderabad. Basically, the petitioner is aggrieved of the order passed by the Assistant Commissioner of Customs, Mumbai, dated 26-2-1996. The petitioner wants that the orders passed by the appellate authorities in appeal be set aside, and if that was not possible, alternatively, the order dated 26-2-1996 passed by the Assistant Commissioner of Customs, Mumbai should be quashed.

(3.) We fail to understand the logic behind such an argument. Against the basic order dated 26-2-1996, appeal is provided for, which was availed of by the petitioner, but beyond time. The order suffered in the appeal was again challenged before another appellate authority unsuccessfully. Now the petitioner cannot be allowed to turn around and be permitted to challenge the order dated 26-2-1996, after a lapse of eight (8) years in the High Court of A.P., at Hyderabad, and we are not expected to exercise our jurisdiction under Article 226 of the Constitution of India in this factual back ground.