DAMINI SHIPPING PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Both these petitions are directed against the order passed by the Joint Secretary to the Government of India whereby and whereunder the revision applications filed by the petitioners were dismissed and the order of the lower appellate authority as well as adjudicating authority were confirmed. Both these petitions involve identical facts, common issues and the similar challenges as such they are being decided by this common judgment. The facts are borrowed from Writ Petition No. 2396/2006.

(2.) The factual matrix further reveal that the noticee M/s. Sea Bridge Maritime Agencies Pvt. Ltd. did not file any appeal against the said adverse order, with the result, the order became final and conclusive against them. However, the present petitioner M/s. Unimarine Agencies Pvt. Ltd., as cargo agent of the vessel, chose to prefer appeal before the Commissioner of Customs (Appeals) and raised various factual as well as legal contentions including that based on Section 116 of the Customs Act contending that the penalty imposed for short landing of cargo under Section 116 was not sustainable as the goods imported were exempt from duty. However, none of the contentions found favour with the appellate authority. The appellate authority vide its order dated 29th July, 2004 was pleased to reject the appeal.

(3.) The petitioner, not satisfied with the above order, invoked revisional jurisdiction of the Government of India under Section 129DD of the Customs Act without any success.