NIVARAM CHOPAJI DEVASY Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS petition is filed to challenge the Order -in -Original dated 17th September, 1998 as well as the order passed by the Commissioner of Customs (Appeals) on 30th October, 1998. Although appeal against the order of the Commissioner of Customs (Appeals) is maintainable before the CESTAT, since the petition filed to challenge the order passed by the Commissioner (Appeals) has been admitted on 1st December, 1998 and the Writ Petition is since pending for more than a decade, we consider it proper to dispose of the Writ Petition on merits instead of driving the petitioner -assessee to file appeal at this belated stage.

(2.) THE relevant facts are that by a common Order -in -Original dated 17th September, 1998 various electronics goods of foreign original purchased by the petitioner and Aslam Noor Mohammed were confiscated under the belief that they were smuggled goods.

(3.) ON appeal filed by the assessee, the Commissioner of Customs (Appeals) by a common order dated 30th October, 1998 reduced the redemption fine and personal penalty imposed against the petitioner, but deferred final decision against Aslam in view of proceedings pending before this Court. Challenging the aforesaid order passed by the Commissioner (A), the present Writ Petition is filed by the petitioner.