EAST INDIA COMMERCIAL LTD. Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) ON 20 -9 -1950 the Collector of Customs, who has his office at Customs House Calcutta, made an order directing confiscation of 50 drums of Mineral Oil out of 2000 drums of Mineral Oil which had been imported by the petitioner, the East India Commercial Company Ltd., and also imposed a personal penalty of Rs. 61,000/ - on the said company under Section 167 Clause 8 and Section 37 of the Sea Customs Act. Aggrieved by this order the company appealed from it to the Central Board of Revenue under the provisions of Section 189 of the Sea Customs Act. On 8 -4 -1952 the Central Board of Revenue made the following order in disposing of the appeal:

(2.) AT the first sight it appears that the only question which in the opinion of the learned Judge made it necessary that the matters should be heard by a larger Bench was the question

(3.) IN my opinion we are bound by the authority of this decision of the Supreme Court to hold that this High Court has no jurisdiction to issue a writ or order under Article 226 of the Constitution to the second respondent, the Central Board of Revenue.