M/S Cappithan Agencies vs Commissioner Of Customs
2022 Latest Caselaw 12270 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
    THURSDAY, THE 22ND DAY OF DECEMBER 2022 / 1ST POUSHA, 1944
                        WP(C) NO. 34919 OF 2022
PETITIONER/S:

          M/S CAPPITHAN AGENCIES
          AGED 73 YEARS
          CCBA BUILDING, GROUND FLOOR, I.R ROAD, WILLINGTON
          ISLAND, COCHIN REPRESENTED BY ITS MANAGING PARTNER
          BRUCE THADATHIL, S/O LATE C.N CHANDY, R/O KAIPALLIL
          THADATHIL, KOTTATHUR P.O, AYROOR, PATHANAMTHITTA, PIN -
          682009
          BY ADV M.A.BABY


RESPONDENT/S:

          COMMISSIONER OF CUSTOMS
          CUSTOMS HOUSE, WILLINGTON ISLAND, COCHIN, PIN - 682009



          ADV. SREELAL N WARRIER (SC)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
22.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 34919 OF 2022                      2



                                  JUDGMENT

When this matter is taken up for consideration today,

learned counsel for the petitioner submits that the petitioner

may be permitted to withdraw this writ petition with liberty to

challenge the impugned order before the Customs Excise and

Service Tax Appellate Tribunal.

Accordingly, the writ petition is dismissed as withdrawn,

reserving the liberty of the petitioner to approach the Tribunal.

Sd/-

GOPINATH P.

JUDGE ajt

APPENDIX OF WP(C) 34919/2022

PETITIONER EXHIBITS Exhibit P-1 TRUE COPY OF THE SCN NO. 21/2021 DATED 28.12.2021 ISSUED BY RESPONDENT Exhibit P-2 TRUE COPY OF THE INTERIM REPLY DATED 08.03.2022 SUBMITTED BY PETITIONER Exhibit3 TRUE COPY OF THE INQUIRY REPORT DATED 29.07.2022 SUBMITTED BY INQUIRY OFFICER Exhibit P-4 TRUE COPY OF THE REPRESENTATION DATED 24.08.2022 SUBMITTED BY PETITIONER Exhibit P-5 TRUE COPY OF THE COC-CUSTOMS-000-COM-09/2022-

23 DATED 25.10.2022 ISSUED BY RESPONDENT Exhibit P-6 TRUE COPY OF THE RELEVANT PAGES OF SCN NO.

29/202-21 DATED 16.06.2021 ISSUED BY RESPONDENT