OM LOGISTICS LTD Vs. COMMISSIONER OF CUSTOMS LUCKNOW

JUDGEMENT

(1.) Heard Mr. A.P Mathur, learned counsel for the review applicant as well as Mr. Dipak Seth, learned counsel for the respondent.

(2.) Learned counsel for the appellant had invited attention of this Court towards para 32.1 of the paper book, but the Court failed to appreciate it. Learned counsel for the appellant had also raised argument in light of finding of the Commissioner that no penalty can be imposed upon the appellant in terms of Section 112 of the Customs Act, 1962.

(3.) In reply, the learned counsel for the respondent has raised objection against the maintainability of the writ petition and submitted that there is no error on the face of order impugned, if the appellant point outs any illegality in the order he may file an appeal before the Higher Court. But there is no scope for this Court to review the order. In support of his submission he has cited a decision of Supreme Court rendered in the case of Parsion Devi and others Vs. Sumitri Devi and others, 1997 8 SCC 715 .