The Kerala High Court dismissed the writ petition as the restoration application on customs appeal filed after 5 years from the dismissal date without any justifying reason.
Yasir Ibnu Muhammed, the petitioner filed the order passed by the Customs, Excise& Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, whereby the Tribunal vide final order had dismissed both the appeals in limine.
The petitioner had filed an appeal before the Tribunal against the order-in-original along with an application for condonation of delay. As the order passed in was not brought before the Tribunal, the Tribunal dismissed the two appeals by the impugned orders on the ground that simultaneously two remedies against the same impugned order could not have been undertaken at two forums.
The petitioner has approached the Court after more than six years from the date of the order. In the meantime, the petitioner had applied for restoration of the appeals before the Tribunal. However, the same came to be dismissed vide Miscellaneous Order.
The Tribunal took note of the order wherein it was observed “Having regard to the facts and circumstances of the case, hearing the respective counsel and bearing in mind the proposition of law laid down by this Court in the afore-quoted judgment, I think, petitioner is not entitled to get any relief invoking the powers conferred on this Court under Article 226 of the Constitution of India, there being no illegality, arbitrariness or other legal infirmities justifying interference.”
It was evident that the restoration application also came to be filed after 5 years from the date of dismissal. The Tribunal took note of these facts and found that there were no reliable reasons submitted by the applicant justifying the delay.
A single bench of Justice Dinesh Kumar Singh observed that the Tribunal order suffers from any jurisdictional error of law or that the Tribunal has committed any illegality. The court dismissed the writ petition.
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