IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR THURSDAY, THE 24TH FEBRUARY 2011 / 5TH PHALGUNA 1932 WP(C).No. 28377 OF 2004(C) ----------------------------------- PETITIONER: ------------------- M/S. CANNON STEELS PVT. LTD., 863 & 851, INDUSTRIAL AREA "A" LUDHIYANA REP. BY ITS DIRECTOR, S.P.GOYAL. BY ADVS. SRI. S.VIJAYAKUMAR SRI.R.RENJITH RESPONDENTS: ---------------------- 1. THE COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, KOCHI -9. 2. CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL (CESTAT) NEW DELHI, REP. BY ITS REGISTRAR. ADV. SRI.JOHN VARGHESE, ASSISTANT S.G. SRI.P.GOPINATH MENON,SC,CEN.BOARD OF EX FOR R1-2 SRI.TOJAN J. VATHIKULAM,SC,C.B. EXCISE THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Amg T.R.RAMACHANDRAN NAIR,J. ------------------------------------------- W.P.(C)No. 28377 OF 2004-C ------------------------------------------- DATED THIS THE 24th DAY OF FEBRUARY, 2011 J U D G M E N T The petitioner is a Government recognized export house and a private limited company registered under the Companies Act. The writ petition is filed challenging Ext.P3 order passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, the 2nd respondent in Appeal No.C/150/2002/NB/C whereby the following order is passed. “ (b) The penalty of Rs.25,000/- imposed on the appellants under Section 114 of the Customs Act is upheld.” 2. The learned counsel appearing for the 2nd respondent pointed out that the petitioner's remedy is to file an appeal under Section 130E of the Customs Act. The learned counsel for the petitioner prayed that the petitioner may be allowed to file an appeal under Section 130E of the Customs Act. The petitioner will file an appeal within one month from today. Leaving open the said remedy, the writ petition is dismissed. (Sd/-) T.R.RAMACHANDRAN NAIR, JUDGE. Amg /TRUE COPY/ P.A to JUDGE