TMI Blog1988 (12) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, objected to the clearance on the ground that Potassium Cyanide is specifically and independently shown in Appendix 3 Part A at Serial No. 355(1) whereas Electroplating Salts and Brighteners are separately given at Serial 131 of the Policy AM 1985-88. The Assistant Collector of Customs, Bombay, who held the adjudication after duly complying with the procedural aspects, held that the licence was not valid for the goods imported. He, therefore, ordered confiscation of both the consignments but allowed redemption on payment of fine of Rs.80,000/- for each consignment. 4. Feeling aggrieved by the order M/s. Chirag International preferred two appeals before the Collector (Appeals). The Collector (Appeals) clubbed both the appeals and passed a common order. 5. It appears that during the hearing of these appeals, the appellants specifically brought to the notice of the Collector (Appeals) the order passed by the Tribunal bearing No. 71/88-WRB, dated 14-1-1988, which has since been reported in 1988 (38) E.L.T. 339. The appellants appears to have urged before the Collector (Appeals) that the issues involved in the appeals before him were covered by the judgment of the Tribunal in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (Appeals) is guilty of grave impropriety and he had shown scant respect for the order of the superior Tribunal, which is binding on him. 9. After going through the order of the Collector (Appeals), we get an impression, that despite the Collector (Appeals ) observation that I have also carefully perused the copy of the order of the CEGAT produced by the appellants he has either not read the CEGAT s order or totally misread it. 10. The Collector (Appeals) factually found that Potassium Cyanide has very scant usage as a electroplating salt and brightener. Despite such a finding, he proceeded to observe Therefore, I am constrained to observe that the order of CEGAT suffers from infirmities (emphasise supplied). The Collector (Appeals) did not spell out the infirmity, the order of CEGAT suffers from. 11. From the tenet of the Collector (Appeals ) order he appears to have considered Para 21(c) of the Import Policy as well as Appendix 3A of the Policy AM 1985-88. 11A. The short question for our consideration is whether Shri Nankani, who appeared for the appellants, was correct in contending that the issues involved in the appeals before the Collector (Appeals) were wholly c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice to amend the Import Policy showing that import of Sodium Cyanide will not be allowed against entry electroplating salts and brighteners". We take it that the position stated and the view taken in the Bombay Custom House Public Notice dated 10-2-1986 was within the knowledge of the licencing authority. The said authority too had technical experts to guide it. Yet, the said authority chose to disallow import of only Sodium Cyanide and not that of Potassium Cyanide or any other chemical as electroplating salts. Impliedly, therefore, the said authority took the view that Potassium Cyanide could come in against the entry electroplating salts. Once the use, whether scanty or general, is accepted, the extent of use is hardly relevant. The licencing authority had the chance to disallow the import of Potassium Cyanide also if it wanted to. But it did not choose to do so. We, therefore, agree with the appellant that the generic entry electroplating salts and brighteners covered Potassium Cyanide. 13. The Bench also considered the scope of Paragraph 21(c) of the Policy. After extracting the said paragraph, the Bench observed: It would be seen that this paragraph specifically ment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms, Calcutta, reported in 1983 E.L.T. 1342 (S.C.) while considering the question whether any Administrative Tribunal can ignore the law declared by the High Court and start proceedings in direct violation of the law so declared, the Supreme Court observed: Under Art. 215, every High Court shall be a court of record and shall have all the powers of such a court including the power to punish for contempt of itself. Under Art. 226, it has a plenary power to issue orders or writs for the enforcement of the fundamental rights and for any other purpose to any person or authority, including in appropriate cases any Government, within its territorial jurisdiction. Under Art. 227 it has jurisdiction over all courts and tribunals throughout the territories in relation to which it exercises jurisdiction. It would be anomalous to suggest that a Tribunal over which the High Court has superintendence can ignore the law declared by that court and start proceedings in direct violation of it. If a tribunal can do so, all the subordinate courts can equally do so, for there is no specific provision, just like in case of Supreme Court, making the law declared by the High Court binding on subordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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