2006 (2) TMI 184

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....enalty of Rs. 10,00,000/- (ten lakh) on the present appellant in the capacity of a partner of M/s. Prakash Transport under the provision of Section 114 of the Act. 2.It appears from the record that the Preventive Officer of Raxaul Customs, on the basis of information through source seized two monolithic rock statues of antic nature and on the allegation that those were in the process of smuggling out of India, initiated proceedings against different persons and ultimately, passed not only the order of confiscation of those two idols but also of personal penalty upon different persons including present appellant. 3.Being dissatisfied, all the aforesaid persons preferred different appeals before the Appellate Tribunal situated at Kolkat....

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....peal. 8.Mr. Banerjee, the learned Senior Advocate appearing on behalf of the appellant, however, opposed the aforesaid contention of Mr. Samaddar and contended that the appellate authority being stationed within the territorial limit of this Court, the order of the original authority merged with the order of the appellate authority and as such, his client was entitled to challenge the merged order of the Appellate Tribunal before this Court which has territorial jurisdiction over the Appellate Tribunal. In support of such contention Mr Banerjee relies upon a decision of the Supreme Court in the case of M/s. Kusum Ingots v. Union of India reported in 2004 (168) E.L.T. 3 (S.C.) = AIR 2004 Supreme Court page 2321. 9.Before entering into ....

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....endence only if such Appellate Tribunal was scrutinizing an order of an authority over which such High Court has the power of superintendence. If the original authority against whose order the Tribunal was moved, functions beyond the territorial limit of a High Court, such Court cannot entertain the prayer of exercising the power of superintendence even though the appellate authority functions from a place within the territorial limit of the said High Court. 11.In this case, the personal penalty upon the appellant was imposed by the Customs Authority of the Bihar over which this Court has no power of superintendence and therefore, this Court cannot entertain this appeal merely because the Appellate Tribunal against its seat in Kolkata fo....