Consequential penalty challenge barred when the underlying customs dispute had already been sent to the higher forum.

Where the substantive customs duty dispute had already been held to lie outside the High Court's maintainability and within the Supreme Court's forum, a consequential penalty order arising from the same matter was likewise not entertainable before the High Court. The Revenue was therefore left to pursue any further challenge before the Supreme Court, and the appeal on the penalty issue was rejected.

---

---

Issues: Whether the appeal against the penalty order was maintainable before the High Court when the underlying controversy had already been held to require approach to the Supreme Court.

Analysis: The appeal concerned only a consequential order imposing penalty. The underlying question relating to customs duty liability had already been disposed of, with the forum question answered against maintainability before the High Court. In that situation, the penalty order also could not be pursued before the High Court and the Revenue was left to seek relief before the Supreme Court.

Conclusion: The appeal was not maintainable before the High Court and was rejected.

Final Conclusion: The Revenue was relegated to the Supreme Court for any further challenge, and the High Court declined to entertain the appeal on the penalty issue.

Ratio Decidendi: Where the substantive dispute has already been held to lie within the jurisdiction of the Supreme Court, a consequential penalty order arising from the same matter is likewise not maintainable before the High Court.

---