A heavy penalty was imposed on the petitioners on the ground that they imported into India chaff cutter knives without obtaining the necessary licences.
A duty is cast on the Central Board of Revenue to companysider the petitioners case afresh, both on questions of facts as well as of law.
The Deputy Collector of Customs after numberice to the petitioners and after hearing them, rejected their case and imposed penalty on them.
Aggrieved by that order, the petitioners went up in appeal to the Central Board of Revenue under section I S8 of the Sea Customs Act.
The petitioners denied that allegation.
Quite clearly, the order of the Board is number a speaking order.
Under law, the petitioners had a right to go up in appeal to the Central Board of Revenue.
