E.A Sudheer Abdul Rasheed vs The Commissioner (Appeals)
2023 Latest Caselaw 8736 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                  THE HONOURABLE MR.JUSTICE C.S.DIAS
    WEDNESDAY, THE 9TH DAY OF AUGUST 2023 / 18TH SRAVANA, 1945
                       WP(C) NO. 25490 OF 2023
PETITIONERS:

    1     E.A SUDHEER ABDUL RASHEED,
          AGED 50 YEARS
          S/O. ABDUL RASHEED, SUDHEER MANZIL, TC 35/691(1), P.D.
          NAGAR, VALLAKKADAVU P.O, THIRUVANANTHAPURAM DISTRICT,
          PIN - 695008

    2     SAMEER SALIM,
          AGED 48 YEARS
          S/O PEERUKANNU, SAMEER MANZIL, AGED 48 YEARS, TC
          35/613, AIRPORT ROAD, VALLAKKADAVU P.O,
          THIRUVANANTHAPURAM DISTRICT, PIN - 695008

          BY ADV SOJAN MICHEAL



RESPONDENTS:

    1     THE COMMISSIONER (APPEALS),
          CENTRAL TAX & CENTRAL EXCISE, CENTRAL REVENUE BUILDING,
          I.S PRESS ROAD, KOCHI, PIN - 682018

    2     JOINT COMMISSIONER,
          CUSTOMS PREVENTIVE COMMISSIONERATE, 5TH FLOOR, CATHOLIC
          CENTRE, BROADWAY, KOCHI, PIN - 682031

    3     SENIOR INTELLIGENCE OFFICER,
          DIRECTORATE OF REVENUE INTELLIGENCE, THIRUVANANTHAPURAM
          DISTRICT, PIN - 695010

          BY ADVS.
          SREELAL N.WARRIER, SC, CENTRAL EXCISE AND SERVICE TAX
          S.MANU




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
09.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 25490 OF 2023
                                2




              Dated this the 9th day of August, 2023

                          JUDGMENT

The writ petition is filed to direct the first

respondent to consider and dispose of Ext.P1 appeal

expeditiously.

2. The petitioners' case is that, aggrieved by an

order passed by the second respondent, the petitioners

have preferred Ext.P1 appeal before the first respondent

as early as on 9.7.2021. However, the first respondent

is not considering and disposing the appeal, which is

causing prejudice to the petitioners. Hence, the writ

petition.

3. Heard; Sri.Sojan Micheal, the learned counsel

appearing for the petitioners and Sri.Sreelal N. Warrier,

the learned Standing Counsel appearing for the

respondents.

WP(C) NO. 25490 OF 2023

4. Having considered the pleadings and materials

on record, and taking note of the fact that Ext.P1 appeal

is pending consideration before the first respondent

since 9.7.2021, I deem it appropriate to direct the first

respondent to consider and dispose of the same,

immediately.

Resultantly, in exercise of the plenary powers of

this Court under Article 226 of the Constitution of India,

I order the writ petition as follows:-

(i) The first respondent is directed to consider

and dispose of Ext.P1 appeal, in accordance with law

and as expeditiously as possible, at any rate within a

period of 60 days from the date of receipt of a certified

copy of the judgment, after affording the petitioners an

opportunity of being heard.

Sd/-

C.S.DIAS, JUDGE

rmm9/8/2023 WP(C) NO. 25490 OF 2023

APPENDIX OF WP(C) 25490/2023

PETITIONER EXHIBITS

Exhibit P1 COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 1ST RESPONDENT DATED 09.07.2021

Exhibit P2 COPY OF THE COMMUNICATION DATED 23.03.2023 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER

Exhibit P3 COPY OF THE REPLY DATED 28.03.2023 TO THE 1ST RESPONDENT

Exhibit P4 COPY OF THE ADDITIONAL SUBMISSION DATED 12.06.2023 TO THE 1ST RESPONDENT