Madhusudan Gordhandas and Co. VS Collector of Customs

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

M.GOURI SHANKAR MURTHY, K.PRAKASH ANAND
Madhusudan Gordhandas and Co. – Appellant
Versus
Collector of Customs – Respondent

Advocates Appeared:
S. Malik,P.K. Ajwani

ORDER

M. Gouri Shankar Murthy, Member (J)

1. This is a proceeding initiated and filed as an "Appeal" against the Orders of the Tribunal Nos. 313 to 367/1984-A (in Appeal Nos. 1847/83-A and 192 to 245/84-A) praying for the award of interest in a sum of Rs. 60,91,318.00 on the fine in lieu of confiscation paid in excess nearly 17 years ago together with Rs. 2,30,474.00 alleged to have been paid towards guarantee commission by the applicant to the bank on "excess Bank guarantee amount".

2. Briefly, the allegations appearing in the "appeal" supplemented from facts from the relevant papers in the record are -

(a) pursuant to orders in adjudication by the Collectors of Customs, Bombay and Calcutta, certain imported goods were confiscated absolutely in some cases and subject to redemption on payment of a fine in lieu thereof in certain others ;

(b) various appeals preferred against such orders, were disposed of by the Board of Central Excise and Customs in six orders between 1.6.1968 and 13.3.1969 by which redemption on payment of various fines in lieu of confiscation was allowed in all the cases. The aggregate of such fines amounted to Rs. 41,86,172/-;

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M.GOURI SHANKAR MURTHY, K.PRAKASH ANANDMadhusudan Gordhandas and Co. – AppellantVersusCollector of Customs – Respondent

M.GOURI SHANKAR MURTHY, K.PRAKASH ANAND
Madhusudan Gordhandas and Co. – Appellant
Versus
Collector of Customs – Respondent