RAMESH SAKALCHAND JAIN Vs. UNION OF INDIA

JUDGEMENT

(1.) Silver Ingots were seized and attached. That was subject matter of a show cause notice. An order came to be passed on 30th January, 1990 confiscating five silver ingots weighing 152 kilograms under Section 113(1) of the Customs Act, 1962 and also imposing penalty. The order was passed by the Dy. Collector of Customs (Preventive) (Bombay).

(2.) The petitioner preferred an appeal before the Tribunal. The Tribunal went into the question whether against the order passed by Dy. Collector, an appeal would lie before it. On consideration of the question and on hearing the representative of the petitioner herein, the Tribunal held that it was not the forum when an appeal would lie against an order passed by the Dy. Collector and the appeal ought to have been filed before Collector (Appeals).

(3.) Petitioner instead of preferring an appeal before Collector of Customs approached this court and has filed the present petition. By the present petition, petitioner seeks to impugn the original order dated 30th January, 1990 as also the order of the Tribunal dated 12th July, 2009.