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Judgment
M.L. Pendse, J.—Rule. Returnable forthwith.
Shri Pochkbanwala waives service on behalf of the respondents.
Heard Counsel.
It is regrettable that Mr. S.S. Rana, Additional Collector of of Customs, Manifest Clearance Department, should pass order dated March 21, 1990 in exercise of powers u/s 116 of the Customs Act imposing penalty of Rs. 2,21,777/- on the shipping a/rent in spite of decision of this Court reported in Shaw Wallace and Co. Ltd. Vs. Assistant Collector of Customs and others, The Additional Collector has recorded finding exactly contrary to the judgment of this Court and I was almost tempted to issue notice of contempt to the Additional Collector. I have restrained myself from exercising that power with the hope that the Additional Collector will not repeat the mistake hereafter.
The Additional Collector passed the order in respect of short landing of item No. 69 and item No. 70. In respect of both these items the clear-cut finding recorded by the Additional Collector is that the seals intact remark was given in the certificate of examination. In spite of the finding of fact recorded in favour of the petitioner, the Additional Collector of Customs in contravention of the judgment of this Court, has imposed penalty and it was impossible for the counsel for the respondents to support such an atrocious order.
Accordingly, petition succeeds and the impugned order of Additional Collector of Customs, Manifest Clearance Department passed or March 21, 1990 is set aside and the show cause notice in respect of short landing stands dismissed.
3a. A copy of this order should be served on the Additional Collector of Customs who has passed the order with a warning that hereafter orders passed in contravention of the decisions of this Court will not be tolerated.
3b. The Additional Collector of Customs, Manifest Clearance Department shall pay the costs of the petitioners.