JUDGMENT :

Heard Mr. Jordan Rohmingthanga, learned counsel for the petitioner and Mr. Johny L. Tochhawng, learned counsel for the respondents.

[2.] This is the second time the petitioner is before this Court. The earlier writ petition being WP(C) No.54/2018 was disposed of vide Order dated 29.11.2018 after it was submitted to the Court that there is an Appellate Authority under the Customs Act, 1962 (Customs Act). Accordingly, the writ petition was closed by giving liberty to the petitioner to approach the Appellate Authority under the Customs Act with an observation that since there was specific time frame for filing an appeal, the petitioner may file an application for condonation of delay and the Appellate Authority should consider the same fairly. Be it stated herein that challenge made by the petitioner in that writ petition was the recovery notice dated 22.08.2017 and the letter dated 15.01.2018 by which the Assistant Commissioner, Customs Division, Aizawl (respondent No. 3) directed the petitioner to immediately deposit the amount due by disposing of the mobile handsets that were seized.

[3.] After the writ petition was closed in the above manner, the petitioner did not approac