PATEL IMPEX PVT. LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE appellants - M/s Patel Impex Pvt. Ltd., Bombay, hereinafter referred to as Patel irnpex -imported a consignment of 307.193 M. Tonnes of Palm Kernel Oil (Unprocessed) at Kandla Port on 29.10.1980. M/s J.M. Baxi and Co., Custom House Agent, filed a Bill of Entry No. 523 dated 12 -1 -1980 for clearance of the goods. The licence for clearance of the goods was mentioned as P/K/L/M/2816076/C/XX/71/X/79 dated 27 -3 -1979 and Telegraphic Release Advice No. S/32 -Bom -KandIa -3/80C dated 5 -11 -1980 issued by the Asstt. Collector of Customs, Bombay. The licence was held in the name of M/s United Breweries Ltd., Bangalore. The goods were assessed provisionally under Section 18 of the Customs Act, 1962 and the goods were released on payment of duty of Rs. 5,45,153.40 on 13 -11 -1980. For reasons set out in the show cause notice dated 14 -4 -1981 issued under Section 130 of the Customs Act, the Collector of Customs, Ahmedabad appeared to be of the view that the release of the goods against the aforesaid licence and release advice was not correct, legal or proper. Some other grounds were also set out in the said notice. After holding an enquiry, the Collector, in his order dated 26 -6 -1981 held that: -

(2.) AGAINST the above order, Patel Impex preferred a revision application before the Central Government under Section 131 of the Customs Act. The main grounds taken up are :

(3.) AT the hearing of the appeal before us on 29 -9 -1983, Shri Jain, the learned Sr, D.R. raised a preliminary point that the penalty of Rs. one lakh had not been deposited by Patel Impex. To this, Shri Hidayatullah, the learned Counsel for Patel Impex, submitted that the present was a deemed appeal, it having been initially filed as a revision application before the Central Government and that, therefore, the condition of pre -deposit in terms of Section 129 -E of the Customs Act would not apply to the present appeal. We agree with the Counsel.