1992 (7) TMI 78

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....He has passed an order on 14-7-1992. Admittedly, an appeal lies to the Collector (Appeals), against the said order. In the affidavit filed in support of the writ petition it is stated that the right of appeal is purely illusory and as the order of adjudication is vitiated by errors apparent on the face of the record, it can be challenged in this Court under Article 226 of the Constitution of India. 2. In the course of arguments, it was contended that the Assistant Collector had no jurisdiction to pass an order revising the value fixed by his predecessor and, therefore, this Court should interfere. I am not inclined to interfere in this matter, because it is not stated in the affidavit as to how the right of appeal is illusory. Merely sta....

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....uld be released on payment of money. In re. S.S. Kothari [1987 (30) E.L.T. 156 (Cal.) =(1985) 6 Excise & Customs Cases 81], it was held by the Calcutta High Court that the power to give option to the importer to realise the prohibited goods upon payment of fine is a power coupled with duty and in any event it should be exercised fairly and reasonably and not arbitrarily and capriciously. 5. In Hargovind Das K. Joshi v. Collector of Customs [1992 (61) E.L.T. 172 (S.C.) = (1987) 14 ECC 233], the Supreme Court held that on the facts of the case the order directing confiscation of the consignment was unassailable and the order levying penalty was also justified. However, the Supreme Court remitted the matter to the Collector of Customs for t....