A S BAVA Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE petitioner in these writ petitions is a Firm of dealers in Tobacco. By orders of adjudication dated 31-3-1903, the Assistant Collector of Customs. (2nd respondent) demanded the payment of duly from the petitioner under Rule 40 of the Central Excises and Salt Rules, 1944. A copy of the said order of adjudication has been filed in these O Ps as Ext P-1. The petitioner preferred appeals against these orders to the 1st respondent (The Collector of Customs ). The 1st respondent sent a communication to the peti-tioner dated 9-3-1964, a copy of which has been produced as Ex. P-3 in these O. Ps. and which, for the sake of convenience is set forth below.

(2.) BEFORE the admission of these writ petitions, the appeals were dismissed for non compliance, by orders evidenced by Ext. P-4 dated 4th February 1964. The petitioner thereupon filed C. M. P. No. 1072 of 1965 in O. P. No. 219 of 1964 and c. M. P. No. 1071 of 1965 in O. P. No. 223 of 1964 to amend these O. Ps. by including an additional prayer as follows:

(3.) THE question raised in these petitions is regarding the validity of the demand made by the communication evidenced by Ex P-5, and the dismissal of the appeals for non compliance with the same as evidenced by Ex P-4 The legal sanction for the demand evi-denced by P-3, and for the subsequent dis-missal of the appeals is traced to Section 129 of the Customs Act of 1962, made applicable to Central excise adjudications under Section 12 of the Central Excises and Salt Act, 1944 by government of India Notification No. 68 of 1963 dated 4-5-1963.