https://www.taxtmi.com/caselaws?id=288979 Section 193 of the Sea Customs Act, 1878 was held to permit summary recovery only where a penalty has been adjudged by an officer of Customs and cannot be realised from goods in his charge. Where the Chief Customs Authority first imposed a penalty on commutation of confiscation under Section 190, that penalty was not treated as one adjudged by an officer of Customs for Section 193 purposes. The Customs Collector therefore had no authority to notify a Magistrate for recovery, and the attachment proceedings were set aside because the Act did not extend the summary recovery route to such appellate penalties. en-us Thu, 08 Aug 1957 00:00:00 +0530 Wed, 08 Jul 2020 16:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288979 Section 193 of the Sea Customs Act, 1878 was held to permit summary recovery only where a penalty has been adjudged by an officer of Customs and cannot be realised from goods in his charge. Where the Chief Customs Authority first imposed a penalty on commutation of confiscation under Section 190, that penalty was not treated as one adjudged by an officer of Customs for Section 193 purposes. The Customs Collector therefore had no authority to notify a Magistrate for recovery, and the attachment proceedings were set aside because the Act did not extend the summary recovery route to such appellate penalties. Case-Laws Customs Thu, 08 Aug 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288979