P. Shanmugam, J.

Petitioner challenges the adjudication order of the Deputy Commissioner of Customs as confirmed by the appellate order of the Commissioner of Customs (Appeals) and the order in revision by the Government of India. By the adjudication order the import of Water Scooter was confiscated and allowed to be redeemed on payment of a fine of Rs. 3,75,000/-and a penalty of Rs. 50,000/-. The said order was confirmed with a modification reducing the redemption fine to Rs. 3 lakhs by the appellate authority and the revisional authority while upholding the redemption fine reducing the personal penalty to Rs. 40,000/-. The Original Petition is against this order.

2. Learned Standing Counsel appearing on behalf of the Department raised a preliminary contention on the maintainability of the writ petition under Art.226 of the Constitution of India. In support of his objection he has referred to the judgment in Indo-China Steam Navigation Co. v. Jasjit Singh (AIR 1964 SC 1140) wherein the Supreme Court held that the question as to the propriety of the fine imposed has been examined by the appellate and the revisional authorities. In such a case, they cannot be heard to comp