MAFATLAL DAMODARDAS PAREKH Vs. UNION OF INDIA

JUDGEMENT

(1.) IN this petition under Article 226 of the Constitution of India, the petitioner has brought in challenge the order at Annexure 'J' dated 2/5 -7 -1977 passed by the first respondent - Union of India in exercise of its powers under Section 131(3) of the Customs Act, 1962. In exercise of its power aforesaid the Government of India had suo motu initiated review proceedings seeking to review the order in appeal passed by the appellate Collector of Customs, Bombay on 13 -4 -1976. The appellate Collector of Customs had set aside the imposition of personal penalty of Rs. 1,000/ - on the petitioner. The first respondent felt that the said order was erroneous and was required to be reviewed. Accordingly, a show cause notice was issued to the petitioner calling upon him to show cause why the order of the appellate Collector of Customs should not be annulled. The petitioner showed cause. Ultimately, he impugned order was passed by the first respondent annulling the appellate order of the appellate Collector of Customs dated 13 -4 -1976 and restoring the order in original passed by the Assistant Collector of Customs, Bhavnagar, dated 1 -1 -1975 imposing personal penalty of Rs. 1,000/ - on the petitioner.

(2.) IN order to appreciate the grievance of the petitioner, a few relevant facts leading to the petition are required to be noted at the outset.

(3.) AS noted earlier, having given an opportunity to the petitioner to show cause against the proposed review, the impugned order at Annexure J' came to be passed by the first respondent.