K.N. LADLA Vs. COLLECTOR OF CUSTOMS (P)

JUDGEMENT

(1.) THIS appeal is against the combined order of the Additional Collector of Customs confiscating under Section 111(b) of the Customs Act, 1962 and Section 71 of the Gold (Control) Act. Two gold biscuits seized from the appellant's possession and imposing penalty of Rs. 10,000/ - on him under Clauses (a) and (b) of Section 112 of the Act read with Section 74 of the Gold (Control) Act.

(2.) REPRESENTATIVE for the appellant first contends that the Additional Collector was not a competent authority to adjudicate the case under the Gold (Control) Act. He says that at the relevant time the Collector was empowered to adjudicate and not the Additional Collector that Notification 66/84 the Additional Collector of Customs and Additional Collector of Customs were no longer the authorities to adjudicate. He relies on the judgment of the Karnataka High Court in Bharat Hansraj Gandhi v. Additional Collector of Central Excise -1991 (55) E.L.T. 462.

(3.) THE impugned order was passed by the Additional Collector on 24 -2 -1992 and by the application of the High Court order it would have to be held that he had no jurisdiction to pass the order. However he passed the order in pursuance of the orders passed by the Appellate Tribunal on 24 -9 -1992. The Tribunal had sent the matter back to him on the grounds of failure of principles of natural justice. That order of the Tribunal was not appealed. The plea that the Additional Collector lacked jurisdiction therefore cannot now be entertained in the light of the Tribunal's decision.