- (1.) This writ petition has been filed by the petitioner seeking a writ of certiorari to quash the order dated 5-2-2010 passed by the Commissioner of Customs and Central Excise. The issue on merits in this case is with regard to the classification of the item LCD panels and the tariff, which is applicable to the said panels. The issue is still pending consideration before the Apex Court. The petitioner's appeal under Section 128A of the Customs Act has been rejected by the respondents on the ground that it was not filed within a period of two months plus one month. The petitioner has a right of appeal under Section 129A of the Customs Act but has come straight to the writ court. The writ court condones the delay made by the petitioner and permits the petitioner to file its appeal before the Tribunal under Section 129A. The Tribunal may consider the matter on merits and in accordance with law.
(2.) This writ petition stands disposed of.;