RIKHAB CHAND JAIN Vs. UNION OF INDIA

JUDGEMENT

(1.) This civil appeal, by special leave granted on 17/9/2012, impugns the judgment and order dtd. 14/3/2011 [impugned order] of the High Court of Judicature for Rajasthan, Bench at Jaipur [High Court], whereby the appellant's writ petition [D.B. Civil Writ Petition No. 6203 of 2009] came to be dismissed on the ground of omission of the appellant to pursue the alternative remedy of appeal provided by the Customs Act, 1962 [1962 Act] as well as on merits.

(2.) The facts leading to presentation of the writ petition before the High Court are not in dispute. On 27/9/1992, alleged smuggled silver weighing 252.177 kgs came to be seized. By an order dtd. 7/5/1996, the respondent no. 3 [Commissioner, Customs and Central Excise] ordered confiscation of the seized silver and levied penalty of Rs.50,000.00 on the appellant. The said order was carried in appeal [Appeal No. C/225/96 NB] by the appellant before the CEGAT [Customs, Excise and Gold (Control) Appellate Tribunal] under Sec. 129A(1) of the 1962 Act. The CEGAT effectively dismissed the appeal by an order dtd. 23/6/2000. While it did not interfere with the order of confiscation, the amount of penalty was reduced to Rs.30,000.00.

(3.) Despite availability of a further appeal to the High Court under Sec. 130 of the Customs Act, the order dtd. 23/6/2000 of dismissal of the appeal by the CEGAT was not challenged by the appellant within the prescribed period of limitation, i.e., 180 days. Instead, the appellant approached the High Court in its writ jurisdiction as late as on 18/3/2003. Therein, he laid a challenge to the order dtd. 7/5/1996 of the respondent no.3 and the order dtd. 23/6/2000 of the CEGAT.