SupremeToday Landscape Ad
Back
Next
Judicial Analysis Court Copy Headnote Facts Arguments Court observation
Listen Audio Icon Pause Audio Icon
judgment-img

1998 Supreme(Guj) 121

Gujarat High Court
Judgename :J.M.Panchal, K.G.Balakrishnan
RAM KIRPAL - Appellant
Versus
UNION OF INDIA - Respondent
S.C.A. 9427 of 1997
Decided On : 03/16/1998

Advocates Appeared: HITENDRA KAPUR, J.D.AJMERA, J.J.YAGNIK

Headnote:Constitution of India, 1950 - Art. 227 - Customs Act, 1962 - Sec. 129-B(2) - Review - Powers of Tribunal - Finding recorded not in accordance with record - Held, it committed no illegality in recalling its earlier order.

       On perusal of the order dated April 24th, 1997 itself, the Tribunal noticed that the finding recorded against the respondent by the Tribunal was not in conformity with the facts and evidence on record, and therefore, it cannot be said that an error is committed by the Tribunal in recalling its earlier order necessitating interference of the Court under Art. 227 of the Constitution of India.

       [Para 7]

J. M. PANCHAL, J.

( 1 ) BY means of filing this petition under Art. 227 of the constitution of India, the petitioner has prayed to quash and set aside the order dated november 28, 1997, rendered by the Customs, Excise and Gold (Control) Appellate tribunal (the Tribunal for short), New Delhi, in C/rom/77/97-NB (DB) in Appeal no. C/17/97-NB (DB), by which order dated 24th April, 1997, passed by the Tribunal in Appeal No. C/70/97 of 1997 is recalled and the case is again ordered to be listed for hearing.

( 2 ) THE petitioner is sole proprietor of M/s. Sunder Brej Ayurvedic Pharmacy, meerut, Uttar Pradesh and manufactures various Unani and Ayurvedic medicines. The petitioner had imported 151. 060 tons Poppy-Seeds of Pakistani origin, at CFS, adalaj, for which seven Bills of Entry dated 10-10-1995, 8-11-1995 and 12-1-1996 were filed by M/s. Jasvant B. Shah, Ahmedabad, who was Customs House Agent of the importer. Clearance of the goods imported was sought under O. G. L. , on the ground that the Poppy-Seed is a "diabetic Food". A show-cause notice was issued to the petitioner as to why the goods imported should not be confiscated. The petitioner filed reply to the said show-cause notice. The Commissioner of Customs (Preventive), Ahmedabad, by an order dated 24th January, 1997, confiscated the consignment of Poppy-Seeds as he was of the opinion that the petitioner had violated the provisions of the Foreign Trade (Development and Regulation) Act, 1992 read with Clause 3 of the Import (Control) Order, 1955 and Sec. 11 of the Customs Act, 1962. However, the adjudicating authority gave to the petitioner an option to pay, in lieu of confiscation, fine of Rs. 50. 00 lakhs and also imposed penalty of Rs. 10,00,000. 00. Feeling aggrieved by the said order, the petitioner preferred an appeal before the Tribunal, New Delhi. The Tribunal by an order dated 24th April, 1997, confirmed the order of confiscation and imposition of penalty but reduced the fine to Rs. 15. 00 lakhs and allowed the goods to be redeemed on the basis of individual bill of entry. The above-referred to order was passed as the Tribunal was of the opinion that, no evidence was produced by the department to indicate that identical goods were being sold at Rs. 50. 00 to Rs. 60. 00 per Kg. , in the market so as to justify the fine of Rs. 50. 00 lakhs. In fact, sufficient evidence was produced before the adjudicating authority to establish that similar goods were being disposed of at the rate of Rs. 50. 00 to Rs. 60. 00 per Kg. in the market and therefore, determination of fine was justified. Under the circumstances, the respondents preferred Rectification of Mistake Application under the provisions of Sec. 129b (2) of the Customs Act, 1962, requesting the Tribunal to reconsider the matter after correcting the mistake. The Tribunal, by an order dated November 28, 1997, has allowed the application and directed the case to be listed for hearing before it giving rise to the present petition. The order passed by the Tribunal in Rectification Application is produced by the petitioner at Annexure e to the petition. The petitioner has averred in the petition that the Tribunal has no power to recall or review its earlier order, and therefore, the impugned order deserves to be set aside. It is pleaded that no ground was made out by the respondents for amendment in the order as contemplated by sec. 129b (2) of the Customs Act, 1962, and therefore, the Rectification Application submitted by the respondents ought to have been dismissed by the Tribunal. Under the circumstances, the petitioner has filed the present petition and claimed relief to which reference is made earlier.

( 3 ) MR. Hitendra Kapoor, learned Counsel for the petitioner submitted that the tribunal has no power either to recall or review the earlier order passed by it, and as the impugned order is passed without jurisdiction the petition should be accepted. It was stressed that the remedy of the respondents was to file an appea









Click Here to Read the rest of this document

1
2
3
4
5
6
7
8
9
10
11
SupremeToday Portrait Ad
supreme today icon
logo-black

An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers

Please visit our Training & Support
Center or Contact Us for assistance

qr

Scan Me!

India’s Legal research and Law Firm App, Download now!

For Daily Legal Updates, Join us on :

whatsapp-icon Back to top