M/S Savitri Sales Pvt Ltd vs Commissioner Of Customs
2023 Latest Caselaw 1900 Cal/2

O-10

                           IN THE HIGH COURT AT CALCUTTA
                          SPECIAL JURISDICTION (CUSTOMS)
                                   ORIGINAL SIDE

                                     RVWO/26/2023
                                    IA NO: GA/1/2023
                               M/S SAVITRI SALES PVT LTD.
                                           VS
                              COMMISSIONER OF CUSTOMS
                              (PREVENTIVE) W.B. , KOLKATA


BEFORE :
THE HON'BLE THE CHIEF JUSTICE T.S. SIVAGNANAM
              And
THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Date : 7th August, 2023

                                                                              Appearance :
                                                               Mr. Arijit Chakrabarti, Adv.
                                                             Mr. Nilotpal Chowdhury, Adv.
                                                                 Mr. Deepak Sharma, Adv.
                                                                             ...for appellant
                                                        Mr. Bhaskar Prasad Banerjee, Adv.
                                                                  Ms. A. Rajyashree, Adv.
                                                                           ....for respondent

The Court : - Heard learned Counsel on either sides.

There is a delay of 157 days in filing the appeal.

After having perused the averments set out in the affidavit in support of the

condone delay petition we find sufficient cause has been shown for not preferring the

appeal within the period of limitation. Hence, the application for condonation of delay is

allowed. The delay in filing the appeal is condoned.

This review application has been filed by the assessee to review the judgment and

order in CUSTA/31/2018 dated 4.11.2022. After elaborately hearing the submission of

the learned Advocate for the appellant we find that the argument advanced in this

review application is in fact an attempt to canvass the merits of the case. It is settled

legal position that review application is not an appeal in disguise.

Hence, we are not inclined to entertain the review application. Accordingly, the

same is dismissed.

The affidavit filed is kept on record and the reply filed is also kept on record.

(T.S. SIVAGNANAM) CHIEF JUSTICE

(HIRANMAY BHATTACHARYYA, J.) Pkd/GH.