HYUNDAI MOTOR INDIA LTD Vs. REVISIONAL AUTHORITY

JUDGEMENT

(1.) THE writ petition is filed for issuance of a writ of certiorarified Mandamus to call for the records of the first respondent, culminating in the Order No. 216/2002, dated 28 -6 -2002, and to quash the same and direct the first respondent to reconsider the revision application filed by the petitioner and the condonation of delay involved in filing of the subject application. In the order passed by the Government in the revision preferred by the petitioner, it is averred that the order -in -appeal was received by the petitioner/appellant on 10 -10 -2001. The revision under Section 129DD of the Customs Act, 1962 was filed on 8 -1 -2002 and the same was dispatched on 8 -1 -2002; thereafter, the defects were pointed out by the first respondent, vide its letter dated 25 -1 -2002; no objection was raised with regard to the period of limitation, however, certain clarification on documents was sought for, and the petitioner complied with the same. On 22 -5 -2002 personal hearing was granted and on 28 -6 -2002, the impugned order was passed. The relevant portion of the impugned order is extracted hereunder:

(2.) CHALLENGE the above order, the present writ petition has been filed.

(3.) IT is another matter that the revision was received on a subsequent date. To establish his plea of filing of revision within the period of limitation, the petitioner relies upon the judgment of the Karnataka High Court reported in : 1983 (12) E.L.T. 290 (Kar.) - Vanivilas Co -operative Sugar Factory Limited v. Union of India. Paragraph Nos. 7 and 8 are fruitfully extracted hereunder: