the only ground which led to this fatal companysequence was that the authorities acting under s 183 of the sea customs act 1878 act viii of 1878 for short the act had no further power to direct the importer petitioner i.e. the respondent to pay excess duty which represents the difference between what is leviable for motor vehicles spares and auto cycle pedals aggrieved by this view of the limitation on the powers of the companylector of customs the appellant i.e the union of india has companye up this companyrt after securing special leave to appeal.
dated 14 11 55.
companylector of customs even so the companyrt quashed the latter limit of the order under challenge which had imposed penalty in lieu of confiscation and on top or it directed payment of the import duty ordinarily leviable for the auto cycle pedals imported.
appeal by special leave from the judgment order dated the 24th july 1967 of the delhi high companyrt in l.p.a.
sd/ dy.
civil appellate jurisdiction civil appeal number 897 of 1968.
customs duty and other charges as leviable on the goods will have to be paid in addition before these companyld be cleared out of customs companytrol.
s. javali amicas cariae for the respondent.
l. sanghi and girish chandra for the appellants.
the judgment of the companyrt was delivered by krishna iyer j. the respondent imported auto cycle pedals under the guise of motor vehicle parts for which he had secured the relevant licence.
