Debangsu Basak, J.:— An order dated July 5, 2017 passed by the Collector of Customs invoking Rule 6 of West Bengal Excise (Change in Management) Rules 2009 is under challenge in the present writ petition.
2. The impugned order is appealable.
3. Learned Senior Advocate appearing on behalf of the petitioners submits that, the vires of Rules of 2009 is under challenge. He further submits that, the Rules of 2009 cannot be applied to the facts scenario of the present case as the change of management, if that can be said to be so, with regard to the change of the first petitioner from a public company to a private company is concerned, had happened in the year of 2002. The Rules of 2009 cannot be said to have retrospective effect apart from anything else.
4. Learned Additional Advocate General submits that, the point of retro-activity of the Rules 2009 is not in the writ petition. Such contention is denied on behalf of the petitioners.
5. In the facts of the present case, since the impugned order is appealable, it would be appropriate to permit the petitioners to prefer an appeal from such order. The issue of vires as raised by the petitioners in respect of the Rules of 2009 is kept open. The petitioners are at liberty to raise all points as raised in the writ petition before the appellate authority. In the event such an appeal is preferred within a period of four weeks from date, the appellate authority is requested to consider such appeal within a period of limitation, if any, prescribed under the Act.
6. W.P No. 22151 (W) of 2017 is disposed of.
7. No order as to costs.
8. Urgent certified copies of this order, if applied for, be made available to the parties upon compliance of the formalities.