1984 (9) TMI 280

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.... coming into existence of the Tribunal, the said revision application stands transferred to the Tribunal under Section 131B of the Customs Act, 1962 and is being, disposed of as an appeal. 2. Briefly, the facts of the case are that the appellant is a steamer agent and there was shortlanding of one case S.T.C High Speed Steel Sheets in respect of Line Nos. 165 and 166 (Hull) ex. s.s. "Mahronda" Rot. No. 380/76. As per Calcutta Port Trust Certificate dated 16th October, 1976 appearing at page 13 of the annexure attached along with the original revision petition, there was shortlanding of one case S.T.C. High Speed Steel Sheets. The learned Deputy Collector had desired the steamer agents to account for and explain as to why penal actio....

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....ot. He has stated that the penalty has been duly paid on the 15th June, 1979 under D.M. No. 651 and has filed a letter in writing to the effect along with a letter written by the appellant. Shri Roy, the learned Advocate has drawn my attention to the amended out-turn report which was attached along with revision application vide Annexure No. 25. The amended Outturn Report is dated 13th September, 1979 and the certified copy of the same was prepared by the Calcutta Port Trust authorities on the 2nd April, 1980. The learned Advocate has pleaded that this amended Outturn Report could not be produced at the first appellate stage viz. before the Appellate Collector of Customs. He has further pleaded that the amended Outturn Report was prepared b....

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....le stated by West J in Chinto Joshi v. Krishnaji Narayan - ILR 3 Box 214 at p. 216(M) namely that the legal pursuit of a remedy, suit, appeal and second appeal are really but steps in a series of proceedings connected by an intrinsic unity." Extract from page 553. "(23) From the decisions cited above the following principles clearly emerge : (i) That the legal pursuit of a remedy, suit, appeal and second appeal are really but steps in a series of proceedings all connected by an intrinsic unity and are to be regarded as one legal proceeding. (ii) The right of appeal is not a mere matter of procedure but is a substantive right. (iii) The institution of the suit carries with it the implication that all rights of appeal then in f....

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....dgment, the provisions of Section 116 of the Customs Act are only attracted where the quantity unloaded must be short of quantity. Short-landing is the only basis which can attract the provisions of said section. He has pleaded that the Hon'ble Calcutta High Court had held that the Outturn Report and the Manifest are the relevant pieces of evidence which are to be taken in conjunction with other pieces of evidence viz. Survey Report, the conduct of the parties, the chemical analysis report and also the fact that there is any other types of goods in the ship. Lastly, he has referred to a judgment of the Bombay High Court in the case of Hellenic Lines Ltd. v. Union of India where in the Hon'ble Bombay High Court had held that if in the first ....

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....mended Outturn Report, but in the interest of justice, he has made a prayer that the appeal should be remanded to the lower authorities for looking afresh into the additional evidence attached along with the revision application. 5. After hearing both the sides and going through the facts and circumstances of the case, I accept the argument of the learned Advocate Shri Subrata Roy that the legal pursuit of a remedy, suit, appeal and second appeal are really but steps in a series of proceedings connected by an intrinsic unity in view of the Supreme Court judgment in the case of Garikapati Veeraya v. N. Subbiah Choudhry reported in AIR 1957, 540 and as such in the interests of justice, the additional evidence filed along with the revi....