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2025 DAILYLAW 74779 (ALL)

CMA CGM LOGISTICS PARK DADRI PVT LTD v. PRINCIPAL COMMISSIONER OF CUSTOMER NOIDA CUSTOMS COMMISSIONERATE AND 4 OTHERS

WTAX/3162/2025 · 2025-08-20

Prashant Bilgaiyan Registrar J Criminal, Shekhar B Saraf

body2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

Neutral Citation No. - 2025:AHC:143517-DB Court No. - 3 Case :- WRIT TAX No. - 3162 of 2025 Petitioner :- Cma Cgm Logistics Park Dadri Pvt Ltd Respondent :- Principal Commissioner Of Customer Noida Customs Commissionerate And 4 Others Counsel for Petitioner :- Abhinay Bhattacharya,Sunil Kumar Tripathi Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Sanjay Kumar Om Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. Heard Ms. Riya Soni holding brief of Mr. Sunil Kumar Tripathi, learned counsel appearing on behalf of the petitioner, Mr. Gaurav Mahajan, learned counsel appearing on behalf of the respondent Nos.1, 3 & 5, Mr. Sanjay Kumar Om, learned counsel appearing on behalf of the respondent Nos.2 & 4. 2. The petitioner assails the order dated May 16, 2025 passed by the Principal Commissioner of Customs, NOIDA. 3. Counsel appearing on behalf of the respondent Nos.1, 3 and 5 has taken a preliminary objection with regard to maintainability of the writ petition by submitting that the order is appealable under Section 129A of the Customs Act, 1962. 4. Upon perusal of the documents, we find no violation of principle of justice and the petitioner is challenging the order on the grounds of the order being illegal and against the principle established in law. In our view, the impugned order is appealable and since the statutory appeal is available, the petitioner is required to file the appeal provided under the statute. 5. In light of the same, the writ petition is disposed of directing the petitioner to file the appeal within a period of six weeks from date. If such an appeal is filed by the petitioner, the Appellate Tribunal is directed to grant an opportunity of hearing to the petitioner, and thereafter, pass a reasoned order in accordance with law, within a period of eight weeks from the date of filing of the appeal. Order Date :- 21.8.2025 Kuldeep (Praveen Kumar Giri, J.) (Shekhar B. Saraf, J.) Digitally signed by :- KULDEEP SINGH High Court of Judicature at Allahabad