V VEMBU IYER Vs. COLLECTOR OF CUSTOMS BOMBAY

JUDGEMENT

(1.) In this writ petition the challenge is to the proceedings taken by the second respondent-Tahsildar of Bangalore North Taluk, in attaching certain properties, belonging to the petitioner, purporting to be for purpose of recovery of certain penalties imposed on a firm M/s. New India Corporation, Bombay, by the Collector of Customs, Bombay, under Section 167(8) of the Sea Customs Act, 1878. The penalty in a sum of Rupees 3,27,700/- was imposed by an order dated 29-7-1963. The Tahsildar, pursuant to a certificate that had been issued by the Collector of Customs, purported to attach the immovable properties belonging to the petitioner and served an order of attachment and issued a notice (Exhibit 'A') stating that if the amount was not paid, the properties would be auctioned and the amount realised. The notice is dated 20-8-1975. The order made by the Collector, Customs, has been produced as Exhibit 'B'.

(2.) Inter alia it is contended that the penalty imposed against the firm cannot be recovered from the petitioner and it is stated that the firm has been dissolved. During the course of the argument Sri S. Srinivasan, learned counsel for the petitioner, however put forth in the forefront an argument that the certificate that had been issued by the Collector of Customs was only against the firm and on the basis of such a certificate recovery proceedings against the petitioner in his individual capacity cannot be taken. As it was not clear whether the certificate that was being given effect to was against the firm or against the petitioner, the matter was being adjourned from time to time.

(3.) The High Court Government Pleader for the Tahsildar was unable to produce the certificate that had been despatched from the Collector of Customs to the Special Deputy Commissioner, Bangalore, and it was submitted that the file that is with the Tahsildar and at the District Office, did not contain the certificate as such.