CONTINENTAL AND EASTERN AGENCIES Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) The Deputy Collector of Customs by his order dated 29/09/1982 imposed a fine of Rs. 10,0000. 00 in lieu of confiscation which was reduced to Rs. 4,000. 00 in appeal by Collector of Customs (Appeals) , New Delhi, by his order dated 17/3/1983. The tribunal by its order dated 12/6/1984 modified the said order, held the order of confiscation to be unjust but rejected the plea for assessment under Heading 84.45/48 and to that extent restored the order of Deputy Collector of Customs for assessing goods under Heading 85. 04. The learned counsel for the Revenue states that subsequent to this order passed by the tribunal the department has already remitted the fine to the appellant and thus the main dispute in regard to confiscation of goods has come to an end.

(2.) We enquired of the learned counsel for the appellant if there have been subsequent imports of the same commodity to require this court to go into the question of the correctness of the classification. He frankly stated thatto his knowledge there has been no subsequent imports. The counsel for the Revenue also stated that as far as his information goes he has no idea if there have been any subsequent imports. If that be so and if there is no question of recurring liability based on classification the issue has become academic and we see no reason to go into an academic issue since more than a decade has since expired. The appeal is, therefore, disposed of accordingly with no order as to costs.