SURAJ WOOLLEN MILLS Vs. COLLECTOR OF CUSTOMS BOMBAY

JUDGEMENT

(1.) Statement of case under Section 130 of the Customs Act, 1962 has to be made to or called for by a High Court. Clause (b) of Section 131-C defines `the High Court' to mean in relation to any State, the High Court for that State. However, still, which State or the High Court for which State is a question not answered by the provision of the Customs Act and has to be answered by this order.

(2.) The petitioner Suraj Woollen Mills is carrying on its manufacturing activity of shoddy woollen fabrics, yarn and blankets situated in the industrial area of Panipat within the State of Haryana. In the year 1984-85 the petitioner imported wool waste from M/S. Oastwell Supplies Ltd, Bradford West, Yorkshire, England. The goods were to reach Bombay seaport. This transaction led to issuance of notice under Section 108 of the Customs Act from the office of the Intelligence Officer, DRI, Bombay to the petitioner and resulted into a penalty being imposed on the petitioner by the Collector Customs Bombay in exercise of the powers conferred by Section 112(a) of the Customs Act. The petitioners preferred an appeal to the Customs, Excise and Gold Control Appellate Tribunal New Delhi which was heard by the North Regional Bench and came to be dismissed on 3.1.1992 by order Annexure P/9. The petitioner preferred an application under Section 130 of the Act seeking a reference to the High Court on the questions set out in the application. This application has also been rejected.

(3.) Feeling Aggrieved, the petitioner has filed the present petition under Section 130(3) of the Act seeking a mandamus to the Appellate Tribunal to state the case and refer it to the High Court. A preliminary objection has been raised to the jurisdictional competence of the Delhi High Court to hear the application submitting that it does not have territorial jurisdiction to entertain the petition which should have been filed before the High Court of Bombay.