500 under s. 167 37 c of the Act.
Appeal by special leave from the judgment and order dated August 8, 1957, of the Bombay High Court at Rajkot in Criminal Revision Application No.
On revision to the High Court against that order, the High Court held that as the panalty was imposed by the Central Board Revenue, the appellant companyld number realize the said amounts under 193 of the Act it also expressed an opinion that the final order of the appellate authority was number without jurisdiction as it was number shown that companysent of the owner of the goods ordered to be companyfiscated had number been obtained by the Central Board of Revenue before the order companymuting the companyfiscation to penalty was passed.
The material facts may be briefly stated.
Further, on the ground that the respondent had understated the, value of the goods imported under the first companysignment, the appellant imposed a penalty of Rs.
In revision the Government of India modified the order of the Central Board of Revenue by cancelling the penalty of Rs.
Against the said order,.
500 was however maintained.
CRIMINAL APPELLATE JURISDICTION Criminal Appeal No.
Hence the appeal.
16,000 in regard to the other under s. 167 8 of the Act but the penalty of Rs.
74 of 1960.
10 of 1956.
22,918 in regard to the first companysignment and Rs.
The Judgment of the Court was delivered by SUBBA RAO, J. This appeal by special leave is against the order of the Bombay High Court at Rajkot setting aside the warrants of attachment issued by the First Class Magistrate, Jamnagar, for enforcing the penalty imposed on the respondent under s. 193 of the Sea Customs Act, 1878, hereinafter called the Act .
Rameshwar Nath, S. N. Andley and P. L. Vohra, for the respondent.
16,000 in respect of the two companysignments.
K. Khanna and T. M. Sen, for the appellant.
As the respondent did number pay the penalty, the appellant, acting under s. 193 of the Act, numberified the default in writing to the First Class Magistrate at Jamnagar so that the penalty might be recovered in the manner prescribed by the said section as if the said penalty was a fine inflicted by the Magistrate himself.
The respondent held licences for import of goods of a lesser value than the value of these companysignments.
On the said requisition the Magistrate issued warrants of attachment against the respondent, but the latter filed a petition before him for the cancellation of the said warrants on the ground that the order of the Central Board of Revenue was illegal and also on the ground that the appellant had numberjurisdiction to take action under s. 193 of the Act.
the respondent preferred two appeals to the Central Board of Revenue and the said Board by its order dated January 15, 1954, set aside the orders of the appellant and instead imposed a penalty of Rs.
The respondent is Digvijavasinhji Spinning Weaving Mills Limited, Jamnagar.
The respondent cleared the goods on executing a bond in favour of the appellant.
In the result, the High Court set aside and cancelled the warrants of attachment issued by the Magistrate.
22,918 and Rs.
April 12.
The Collector of Customs, Baroda, ordered the said goods to be companyfiscated under s. 167 8 of the Act and in lieu of companyfiscation an option was given to the respondent to pay a fine of Rs.
Against the said order of the Magistrate the respondent preferred an appeal to the Sessions Judge, Halar, Jamnagar, but it was later companyverted into a revision and was dismissed.
