TMI Blog1967 (7) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... peals, by special leave are directed against the judgment of the High Court of Kerala allowing two petitions filed by the respondent, M/s. A.S. Bava under Article 226 of the Constitution. The Court by this judgment quashed two orders dated February 4, 1964, and directed the Collector of Customs and Central Excise, Cochin, to hear the appeals preferred by M/s. A.S. Bava. 2. The relevant facts are as follows : M/s. A.S. Bava, hereinafter referred to as the petitioner, is a firm of dealers in Tobacco. By two orders of adjudication, dated March 31, 1963, the Assistant Collector of Customs demanded the payment of duty under Rule 40 of the Central Excises and Salt Rules, 1944. The petitioner filed appeals against these orders on or about July 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised three points before us. (1) The petitions under Article 226 were not maintainable as the petitioner did not avail himself of the remedy of revision provided by Section 36 of the Excise Act. (2) The petitioner having availed of the remedy under Section 129 of the Customs Act was debarred from challenging the impugned notification, dated May 4, 1963. (3) The impugned notification applying Section 129 of the Customs Act was good. 4. There is no force in the first point. First, the point was not taken in the High Court. Secondly, it is settled that the existence of a remedy by way of revision does not bar the jurisdiction of the High Court to entertain a petition under Article 226. Moreover, the petitioner had alleged that the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by Section 12 of the Central Excises and Salt Act, 1944 (1 of 1944)......the Central Government declares that the provisions of....Section 129 of the Customs Act, 1962, relating to matters specified herein shall be applicable in regard to like matters in respect of the duties imposed by Section 3 of the first mentioned Act..........................." Section 129 of the Customs Act reads thus : "129 (1). Where the decision or order appealed against relates to any duty demanded in respect of goods which are not under the control of customs authorities or any penalty levied under this Act, any person desirous of appealing against such decision or order shall, pending the appeal, deposit with the proper officer the duty demanded or the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Provinces and Berar Sales Tax Act, 1947. Section 22(1) as originally enacted read thus : "22. (1) Any dealer aggrieved by an order under this Act may, in the prescribed manner, appeal to the prescribed authority against the order : Provided that no appeal against an order of assessment with or without penalty, shall be entertained by the said authority unless it is satisfied that such amount of tax or penalty or both as the appellant may admit to be due from him, has been paid." It was amended thus : "22.(1) Any dealer aggrieved by an order under this Act, may in the prescribed manner appeal to the prescribed authority against the order : Provided that no appeal against an order of assessment with or without penalty s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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