Jobrun G Varghese vs The Deputy Commissioner Of ...
2021 Latest Caselaw 2270 Ker

           IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

             THE HONOURABLE MR.JUSTICE S.V.BHATTI

                                  &

        THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

  WEDNESDAY, THE 20TH DAY OF JANUARY 2021 / 30TH POUSHA, 1942

                          WA.No.157 OF 2021

AGAINST THE JUDGMENT DATED 21.12.2020 IN WP(C) 28464/2020(G) OF
                     HIGH COURT OF KERALA


APPELLANT/ PETITIONER :

            JOBRUN G VARGHESE,
            AGED 51 YEARS, PROPRIETOR,
            M/S. LOURDES MATHA CASHEW INDUSTRIES,
            PUTHOOR P.O., KOTTARKKARA, KOLLAM,
            KERALA - 691 507.

            BY ADVS.
            SRI.M.BALAGOPAL
            SMT.R.DEVIKA (ALAPPUZHA)


RESPONDENT/ RESPONDENT :


            THE DEPUTY COMMISSIONER OF CUSTOMS (IMPORTS),
            CUSTOMS HOUSE, WILLINGTON ISLAND,
            COCHIN - 682 009.

            BY SRI.SREELAL N.WARRIER, SC


     THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON
20.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING :
 WA.No.157 OF 2021

                                    2




                              JUDGMENT

Dated this the 20th day of January 2021

S.V.Bhatti, J.

Heard Adv.Balagopal M., the learned counsel for the

appellant as well as Adv.Sreelal N.Warrier, the learned Standing

Counsel for the Central Board of Excise & Customs.

2. The writ petitioner is the appellant. The learned Single

Judge through the judgment impugned in the appeal declined to

entertain the writ petition on the ground that the appellant can avail

the remedy of appeal before the appellate authority. The Advocate for

the appellant though tried to convince us by pointing out a few special

or singular circumstances under which the writ remedy was pursued

by the appellant, we are convinced that even for the limited purpose

of entertaining the writ petition, we need to examine merits like

Appellate Authority such course bye-passes the remedy of appeal

under the Customs Act. Keeping in view the totality of circumstances,

we are convinced that while dismissing the appeal, we can the direct

the Commissioner of Appeal to hear and dispose of the appeal to be WA.No.157 OF 2021

filed by the appellant within reasonable time. Hence the following

directions :-

(a). The appellant is given liberty to file appeal by

enclosing the copy of this order within ten days from today.

(b). Upon such presentation of appeal, the Appellate

Authority considers and disposes of the appeal within four

weeks thereafter.

Writ Appeal is disposed of as indicated above.

Sd/-

S.V.BHATTI, JUDGE

Sd/-

BECHU KURIAN THOMAS, JUDGE

RKM WA.No.157 OF 2021

APPENDIX PETITIONER'S EXHIBITS:

ANNEXURE A1 TRUE COPY OF THE CBIC CIRCULAR NO. 55/2020 DATED 17/12/2020.