K R SHENOY Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioner-Shenoy is challenging an order dated 20-12-1994, Annexure-A, confirmed in Order Nos. 1058 to 1062 of 1998 in C. A. Nos. 211 to 215 of 1995 and C. A. No. 441 of 1997 and C. No. 814 of 1997 by respondent 3 (Annexure-B) in this petition. The petitioner states that the officer attached to the respondent 2 registered a case against the petitioner and others. According to the investigating agency, one M/s. Sheth International, attempted to export goods alleged to be 80 Danier polyester texturised yarn packed in 50 cartons and addressed to Al-Mu-taiwie General Trading, Dubai. The said goods were to be exported by ship MV EL NIEL from New Mangalore Port on 1-2-1994. The goods were boarded on the ship for sailing after completion of all the Customs export formalities. The Directorate of Revenue Intelligence (DRI) on the basis of the information seized all the 50 cartons and found the same to contain building bricks covered with coir of no commercial value. In the light of the investigation, a show-cause notice was issued to the petitioner and others. Reply was obtained from the petitioner. Thereafter, the Collector of Customs has chosen to pass an order on 16-1-1995. The collector in the order has chosen to confirm the confiscation of 50 cartons along with the contents containing building bricks covered with newspaper and coir. He has also chosen to impose penalty on the petitioner. The petitioner was imposed a penalty of Rs. 1 lakh in the order. Aggrieved by the same, the petitioner filed an appeal before the CEGAT, madras. The Appellate Tribunal, by a detailed order has chosen to confirm the order. The petitioner is therefore before me.

(2.) RESPONDENTS have entered appearance and they justify their action. They further say that the petitioner sought for time to deposit penalty amount before the CEGAT and time was granted. No amount is deposited.

(3.) W. P. No. 22592 of 2000 is a petition filed by Sri S. D. Kini challenging the very order that is challenged in the earlier writ petition. The petitioner in this petition was also issued with a show-cause notice in identical circumstances. Reply was obtained and thereafter, the Collector by a detailed order has chosen to confirm the confiscation and further the Collector has chosen to impose a penalty of a sum of Rs. 1 lakh in the impugned order. An appeal has been filed and the Tribunal in the appeal has confirmed this order. Statement of objection has been filed by the respondents. The respondent supports the order.