INDIA STEAMSHIP CO , LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition under Article 226 of the Constitution of India is directed against the order dated 19-2- 1972 passed by the Central Government whereby the revision filed by the petitioner against the order passed by the Board confirmed the imposition of penalty to the extent of Rs. 45,007.00, was dismissed.

(2.) The petitioner is a shipping company registered under the Indian Companies Act, 1913 and is carrying on the business of common carriers at sea. The petitioner company's ship s.s. "Indian Reliance" arrived in Bombay in October, 1963. It was carrying certain packages intended for defence purposes and those packages were unloaded at the Bombay Port. The petitioner-company received a show cause notice No. 1352, dated 13-4-1966 on 15-4- 1966 from the Assistant Collector of Customs, Manifest Clearance Department, Bombay in respect of alleged short landing under various items including Items No. G-116, G-117, G-28, G-77, G-151 and G-10. The notice was duly replied and the same resulted into adjudication by the Assistant Collector of Customs. By a short order dated 8-8-1966, the Assistant Collector of Customs imposed a penalty of Rs.92,307.26 under Section 116 of the Customs Act, 1962 for short landing of the goods covered by the items mentioned above.

(3.) Dissatisfied with the aforesaid order, the petitioner-company preferred an appeal before the Central Board of Excise and Customs, New Delhi. Before the hearing of the appeal, the petitioner-company has been able to clarify with the Commandant regarding the clearance of certain items for which the penalty was imposed. As a consequence outturn report prepared by the Bombay Port Trust had also been amended. Considering the Amended outturn report, the Central Board of Excise & Customs partly allowed the appeal and reduced the penalty from Rs. 92,307.26 to Rs.45007/- and remitted the balance. The petitioner-company preferred a further revision petition to the Central Government. The Central Government kept the revision petition pending for a sufficient time in order to enable the petitioner-company to have the outturn report further amended by the port trust but the said report was not amended and as a consequence the revision petition was dismissed by order dated 19th February, 1972.