1985 (11) TMI 68

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..... gned order dated June 25, 1984 passed by the Deputy Collector of Customs, New Customs House, Bombay. 2. This petition must succeed only on the short ground that the impugned order does not contain the reasons for arriving at the findings recorded therein. Shri Gomes learned Counsel appearing in support of this petition urged that the purported out-turn report on the basis of which the show cause .....

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..... will only record an estimated quantity of the goods discharged. By the impugned order the Deputy Collector of Customs has imposed a penalty of Rs. 3,40,478.05 and when such a heavy penalty is imposed it is expected that he should give a reasonable opportunity of being heard as contemplated under Section 116 read with Section 124 of the Customs Act. In my opinion the submission made on behalf of t .....

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..... cted from a quasijudicial tribunal. 3. In the result, the petition succeeds. The impugned order dated June 25,1984 is quashed and set aside and the rule is made absolute in terms of prayer (a) of the petition. The matter is remanded back to the Deputy Collector of Customs for disposal in the light of the observations made hereinabove. There shall be no ordet as to costs. The Deputy Collector wil .....

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