TMI Blog1997 (2) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... ot a valid one as held by the Department". 2.So far as R.C. 13 of 1985 is concerned, the applicants appear to have imported 1000 MT of Nickel by the vessel M.V. John which arrived at Madras Port in December, 1979. There appeared to be some disputes in respect of the goods under Open General Licence and the Deputy Collector of Customs who confiscated the goods in adjudication proceedings appears to have allowed clearance on the payment of a fine of Rs. 25,000/-. The applicants paid the fine and duty levied on the entire consignment on 7-10-1980. After the payment of duty, the applicants obtained "Out of Charge" order on the Bill of Entry from the Proper Officer viz., Deputy Office Superintendent, Accounts Department, under Section 47 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 27-10-1984. It is only thereafter the applicants moved the Tribunal for a reference to this Court on the question of law noticed supra. 4.So far as R.C. 14 of 1985 is concerned the applicants in this case also imported 1000 MT Nickel by the vessel S.S. Nodalloyd Weser which arrived at Madras Port in December, 1979. As in the other case there appears to be some dispute in respect of the import of the goods under the Open General Licence resulting in the Deputy Collector of Customs order of confiscation with liberty to clear the goods on payment of fine of Rs. 25,000/-. The applicants paid the fine and duty levied on the entire consignment on 7-10-1980 and after such payment of the duty the applicants obtained a "out of charge" orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicants strenuously argued that the Proper Officer who has made the earlier "Out of Charge" order has cancelled his signature subsequently and therefore it should not be viewed that there was no "Out of charge" order in existence and it was not open to the authorities either revoke or cancel the cancellation order so as to restore the "Out of Customs Charge" order. The endeavour of the counsel for the applicants in substance was that an impression has been attempted to be created before the Tribunal that the Proper Officer was right or that he had the necessary power or authority to cancel his earlier "Out of charge" order originally made under Section 47 and no exception could be taken by the Department to the same or such order could be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on (1) within seven days from the date on which the bill of entry is returned to him for payment of duty, he shall pay interest at such rate, not below twenty percent and not exceeding thirty percent per annum, as is for the time being fixed by the Board, on such duty till the date of payment of the said duty : Provided that where the bill of entry is returned for payment of duty before the commencement of the Customs (Amendment) Act, 1991 and the importer has not paid such duty before such commencement, the date of return of such bill of entry to him shall be deemed to be the date of such commencement for the purpose of this section." Section 154 enables the authorities under the Act specified therein to correct clerical or arithmatica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of power with such consequences has necessarily to be viewed as a quasi-judicial exercise of power and in the absence of any specific provision or power conferred upon such officer to review or alter or cancel the said order, the proper officer empowered to exercise power under Section 47, cannot be said to possess any such power and no such power could be considered to in here in him by mere inference. Any error in such exercise may apparently be amenable for correction by the authorities higher in the hierarchy under any-one or other provisions but it is not given to the every officer or authority to go back on the order earlier passed, particularly as noticed above, when there is not specific provision enabling him either to review th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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