TMI Blog1976 (7) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... ly heard it, but could not deliver the judgment and as the matter was old, I directed that the matter may be placed before the single Judge who was dealing with the Second Appeal. However, the said matter could not be taken up and it is again notified on my Board when I am sitting as single Judge to deal with Second Appeals. Though the matter is on Board for about a fortnight, the learned Advocate Mr. A. F. Patel for the appellant has not so far appeared. In these circumstances, I proceed to deliver the judgment, because the matter was fully heard by me on earlier occasion. 3. The plaintiff-appellant's case before the trial court was that he was a cultivator of land bearing Survey No. 273 of Sihunj village of Dholka Taluk. The suit field ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, the defendant No. 6 to be a trespasser and impostor. The result was that the goods seized by the Police under the panchnama dated 26th February, 1960 were ordered to be delivered to the plaintiff and on or about 25th August, 1960, the goods were delivered to the plaintiff. At the time of delivery, the assessment was made and the plaintiff had paid the requisite duty and the goods had been delivered to him. However, therefore at the instigation of the defendant No. 2, the department had issued a demand notice to the plaintiff and asked him to pay additional duty on the tobacco weighing 1208 pounds alleging that on the earlier occasion the plaintiff had paid duty on tobacco raised only in 3 acres of land and that he had clandestinely dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and it was alleged by way of defence that the plaintiff had paid duty only on a moiety of land. The plaintiff's allegations that the principles of natural justice were violated and he was not afforded a reasonable opportunity to take part in the inquiry before the Assistant Collector also denied. The learned trial Judge upheld the contentions of the defendant, the Union of India, and had dismissed the suit. The plaintiff's appeal also met the same fate. 5.On behalf of the appellant it was contended that the duty that was paid by him was paid for the whole of the land and not for a part of it. But both the courts below have negatived this contention. Similarly, it was also held that violation of the principles of natural justice at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia was fair enough to concede before me when the appeal was heard that this provision which made it obligatory on the part of the appellant citizen, to deposit the amount of the order as a condition precedent to the entertainment of the appeal was set at naught by the Supreme Court in the case of Collector of Customs, Cochin v. A. S. Bava A.I.R. 1968 S.C. 13. If the original order that gets emerged in the appellate order now passed by the Collector, Customs, without extending an opportunity to the plaintiff-appellant to have his say, the order of the Assistant Collector and the appellate order would be void on the ground that the appellant was not given an opportunity to have say in the matter. 7In the case of. Hasmukhbhai Dhanjibhai Zave ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... diad, but curiously enough, the learned Judge held that the judgment of the Supreme Court was pronounced subsequent to the order of summary dismissal of the plaintiff's appeal by the Collector of Customs at Baroda. It seems that the learned Judge was of the view that law declared by the highest court of the land came into force only from the day, the judgment is pronounced. This is something grossly unreasonable. The Supreme Court does not enact the law in the sense of the term. It simply interprets it. This means that when the Supreme Court laid down the law on the point in the above mentioned case of Collector of Customs, Cochin it declared that the law was and if it be so, the order of the Collector, Customs cannot be sustained. On this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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