PNP 1 WP10498-7.12.sxw IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.10498 OF 2011 Spica Elastic Private Limited and another ..Petitioners. versus Union of India and others ..Respondents. ..... Mr. M. Joshi with Ms. S.Kher-Hidayatullah i/b India Law Alliance for the Petitioners. None for the Respondents. ...... CORAM : DR.D.Y.CHANDRACHUD & A. A. SAYED, JJ. 7 December 2011. P.C. : An appeal lies before the Commissioner (Appeals) against the impugned order of the Assistant Commissioner of Customs. We accordingly decline to entertain the Petition under Article 226 of the Constitution leaving it open to the Petitioners to espouse the alternate remedy. In the event that the Petitioners make an application for condonation of delay, the appellate authority shall duly and sympathetically consider the application having regard to the time spent in pursuing the proceedings before this Court. The Petition is accordingly disposed of. (Dr. D.Y. Chandrachud, J.) (A. A. Sayed, J.)