Judgment

VAIDIALINGAM, J.:- This appeal, by special leave, is against the judgment and order dated August 24,1966 of the Circuit Bench of the Punjab High Court at New Delhi dismissing in limine Civil Writ No. 666-D of 1966 filed by the appellant to quash the orders of the first and second respondents dated December, 7, 1965 and April 23, 1966 respectively.

2. The main question that arises for consideration in this appeal is whether the order of the first respondent, Central Board of Excise and Customs, New Delhi, rejecting the appeal filed by the appellant for non-compliance with the provisions of Section 129 of the Customs Act, 1962 (Act 32 of 1962) (hereinafter to be referred as the Act) was justified. The point lies within a very narrow compass and hence it is not necessary to state elaborately the allegations made against the appellant for taking action under the Act read with the material provisions of the Imports and Exports Control Act, 1947. The appellant was called upon by the third respondent, Collector of Customs and Excise, Cochin, to show cause why he should not be penalised under Section 112 (b) of the Act and why he should not be prosecuted under Section 135 (B) of the