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Judgment
Bharucha, J.—Rule, returnable forthwith. Mr. Bulchandani waives service. Heard.
The writ petition impugns the order of the Additional Collector of Customs dated 30th August, 1990 imposing upon the petitioners a penalty of Rs. 4 lakhs. The penalty is imposed upon the basis of a finding, inter alia, based on the outturn report of the Trustees of the Port of Bombay. The order is challenged only in so far as that aspect is concerned but, inasmuch as the penalty is a composite penalty, the order will have to be quashed both as regard the finding based on the outturn report as also in regard to the imposition of the penalty of Rs. 4 lakhs for the reasons now stated.
It has been held by this court that short landings cannot be determined solely on the basis of outturn reports. In their reply to the show-cause notice, the petitioners quoted the relevant portion of a judgment of this Court which sets out the guidelines in this behalf. The impugned order sets out the contention of the petitioners based upon the aforesaid judgment, but records findings devoid of any reasons whatsoever. There is no discussion of the guidelines in so far as they apply or do not apply to the petitioner''s case.
We have come across orders of the Customs authorities which have, repeatedly, ignored the orders of this Court in this behalf. Perhaps, the Customs authorities need to be reminded that while they operate within the jurisdiction of this Court they are bound by the orders of this Court.
The petition is, accordingly, made absolute in terms of prayer (a). The petitioners shall be heard afresh on the show-cause notice. The authority that hears them shall pass a reasoned order which shall be take due cognizance of such judgments of this Court or the Supreme Court as are pointed out.
The respondents shall pay to the petitioners the costs of the petition.