VIP SEA FOODS Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) With the consent of parties, the original petition itself is taken up for disposal.

(2.) The petitioner is an exporter of marine products. They had imported raw materials without payment of duty of customs', for packing the marine products, under the Duty Exemption Entitlement Scheme. Later, however, the Customs Authorities initiated proceedings against the petitioner, alleging violation of the conditions of the licence by which import of the packing materials without payment of duty was permitted. The petitioner objected, on merits, as well as on the ground that the Customs authorities had no jurisdiction to take proceedings for violation of the conditions of the import licence. They were supported in the latter contention by the judgment of a Single Judge of the High Court of Madras in W. P. Nos., 9578 and 11152 of 1985.

(3.) The Collector of Customs did not accept these contentions. He held the petitioner guilty of violation of the conditions of the import licence. Accordingly demand was made for an amount of Rs. 8,69813/- by way of duty and for an amount of Rs. 50,000/- as penalty under S.114 of the Customs Act, 52 of 1962 (the Act). A copy of the order imposing the duty and penalty is Ext. P1.