Ajay Kumar Mittal, J.

1. In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ in the nature of certiorari for quashing the order-in-appeal dated 27.11.2013 (Annexure P-14) passed by the Commissioner (Appeals) under Section 128 of the Customs Act, 1962 (in short "the 1962 Act") vide which respondent No. 4 had dismissed the application for condonation of delay as well as the main appeal. Put shortly, the facts, necessary for adjudication of the instant petition as narrated therein may be noticed. The petitioner imports Zinc ash and Zinc Skimming for manufacture of fertilizer used by the farmers for agriculture purposes. The respondents in respect of goods imported assessed all the consignments taking assessable value as 40% of the London Metal Exchange (LME) which was considered in case of material without metallic contents and in case of metallic contents, value was further loaded as per formula (Annexure P-1) laid down by the Commissioner of Customs, Nhava Sheva. Various importers filed CWP No. 6292 of 2010 before this Court against the parameters laid by the respondents. This Court vide order dated 7.4.201

Click Here to Read the rest of this document