TMI Blog1986 (6) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... y, 1985 and the goods were accordingly confiscated. Since the goods have been erroneously allowed clearance by the appraising authorities of the Customs, proceedings were instituted by the Collector of Customs, Madras, by issue of a Show Cause Notice resulting in the impugned orders appealed against under which penalties of Rs. 2,50,000 and Rs. 70,000 were respectively imposed on the appellants. It is against the same, the appellants have come by way of appeal before this Tribunal. 3. Shri Habibullah Badsha, the learned Counsel appearing for the appellants did not question the correctness of the view of the authority under the impugned orders that the goods imported were canalised items at the relevant time and merely confined himself to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an Appraiser and the same is merely an executive or administrative act and so the question of Collector of Customs revising the same in terms of Section 129 of the Customs Act would not arise. The learned SDR further urged that an order of adjudication can be passed only by way of confiscation or imposition of penalties by the various authorities as specified in Section 122 of the Customs Act and therefore, the out-of-charge order given by an appraiser on scrutiny of the bill of entry will not come within the mischief of an order of adjudication. 6. We have carefully considered the submissions of the parties herein. We personally verified the bill of entry and found that it has also been countersigned by an Asstt. Collector. Therefore, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s paid the import duty has to be understood in the light of the definition of the expression adjudicating authority and proper officer given under the Act. Section 122 of the Act to which a reference was made by the learned SDR refers to adjudication of confiscation and penalties. It will not be correct to contend that unless an order results either in an order of confiscation or imposition of penalties, it would cease to be an order of adjudication. When imported goods are permitted for clearance by a statutory authority in exercise of a statutory function and on application of mind and on satisfaction reached within the scope and ambit of Sec. 47 of the Act, such order of the authority permitting clearance is clearly an order of adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in question by a superior authority like the Collector of Customs in exercise of the revisional powers in terms of Section 129D of the Act. It is not disputed that such exercise of the revisional powers or correctional jurisdiction by a superior authority like the Collector of Customs can only be by calling for the records, examining the same on grounds of legality, propriety or correctness of the same and on examination of the same, giving directions to the subordinate authorities to apply to the Collector (Appeals) for determination of the points arising out of the decision or order, as may be specified by the Collector of Customs. 7. In the instant case, it is conceded and it is not controvertible that the impugned order is not one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 654 of 1979 wherein the question arose as to the let-export order granted by an Assistant Collector is a statutory order which could be revised by the same authorities. It was held that an Assistant Collector giving a let export order cannot revise under law his own statutory order and the same can only be revised or reviewed in accordance with the provisions under the Act by a superior authority. 9. Unfortunately, in the present case, instead of exercising the revisional or review powers in terms of Sec. 129(d) (1) (2) of the Act, Collector of Customs has purported to issue a Show Cause Notice and decided the issue as if he were an original adjudicating authority. If the Collector of Customs had exercised jurisdiction as a reversio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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