BRITISH INDIA STEAM NAVIGATION CO LIMITED EVERETT ORIENT LINE INCORPORATED EVERETT ORIENT LINE INCORPORATED EVERETT ORIENT LINE INCORPORATED EVERETT ORIENT LINE INCORPORATED SHIPPING CORPORATION OF INDIA LIMITED Vs. JASJIT SINGH ADDITIONAL COLLECTOR OF CUSTOMS CALCUTTA:S VENKATESAN ADDITIONAL COLLECTOR OF CUSTOMS CALCUTTA:JASJIT SINGH ADDITIONAL COLLECTOR OF CUSTOMS CALCUTTA:THE COLLECTOR OF CUSTOMS CALCUTTA:S VENKATESAN A
LAWS(SC)-1964-2-12
SUPREME COURT OF INDIA (FROM: CALCUTTA)
Decided on
February 03,1964
BRITISH INDIA STEAM NAVIGATION COMPANY LIMITED,EVERETT ORIENT LINE INCORPORATED,SHIPPING CORPORATION OF INDIA LIMITED
Appellant
VERSUS
COLLECTOR OF CUSTOMS, CALCUTTA,JASJIT SINGH, ADDITIONAL COLLECTOR OF CUSTOMS, CALCUTTA,S.VENKATESAN,ADDITIONAL COLLECTOR OF CUSTOMS CALCUTTA,S.VENKATESAN ADDI.COLLECTOR OF CUSTOMS,CALCUTTA,S.K.'SRIVASTAVA,ADDITIONAL COLLECTOR OF CUSTOMS,CALCUTTA
Respondents
Referred Judgements :-
A V VENKATESWARAN COLLECTOR OF CUSTOMS BOMBAY VS. RAMCHAND SOBHRAJ WADHWANI [RELIED ON]STATE TRADING CORPORATION OF INDIA LIMITED VS. COMMERCIAL TAX OFFICER:ASST SUPDT OF COMMERCIAL TAXES BIHAR:COMMERCIAL TAX OFFICER:COMMERCIAL TAX OFFICER:COMMERCIAL TAX OFFICER:COMMERCIAL TAX OFFICER [RELIED ON]
INDO CHINA STEAM NAVIGATION COMPANY LIMITED INDO CHINA STEAM NAVIGATION COMPANY LIMITED VS. JASJIT SINGH ADDITIONAL COLLECTOR OF CUSTOMS CALCUTTA [FOLLOWED]
Cited Judgements :-
SHEW BHAGWAN GOENKA VS. COLLECTOR OF CUSTOMS [LAWS(CAL)-1969-8-16] [REFERRED TO]PIONEER CO OPERATIVE HOUSING SOCIETY LTD VS. STATE OF BIHAR [LAWS(PAT)-1966-5-3] [REFERRED TO]
STATE BANK OF INDIA VS. STATE OF MAHARASHTRA [LAWS(BOM)-2016-3-55] [REFERRED TO]
PASHUPATI CHEMICALS AND PHARMACEUTICALS LTD VS. ASSTT COLLR OF CUS [LAWS(CAL)-1992-12-10] [REFERRED TO]
MALLESWARA FINANCE AND INVESTMENTS COMPANY PRIVATE LIMITED VS. COMPANY LAW BOARD VTH FLOOR A WING NEW DELHI [LAWS(MAD)-1994-5-5] [REFERRED TO]
KRISHAN VS. COLLECTOR AGRARIAN REFORMS [LAWS(P&H)-1965-9-45] [REFERRED]
CHANDRASHEKHAR KESHAORAO INGLE VS. CHHOTABHAI JETHABHAI PATRL & CO., GONDIA [LAWS(BOM)-1980-7-32] [REFERRED TO]
ALI SHAH VS. TAX RECOVERY OFFICER [LAWS(J&K)-1978-8-2] [REFERRED TO]
ERBIS ENGINEERING COMPANY LTD VS. STATE OF WEST BENGAL [LAWS(CAL)-2011-3-108] [REFERRED TO]
B RAJAGOPALA RAO VS. REGISTRAR OF CO OPERATIVE SOCIETIES ANDHRA PRADESH HYDERABAD [LAWS(APH)-1966-8-16] [REFERRED TO]
MERISOL RSA (PTY) LIMITED VS. UNION OF INDIA [LAWS(GJH)-2015-3-345] [REFERRED TO]
YUSUF ABDULLA PATEL VS. R.N. SHUKLA [LAWS(BOM)-1969-4-18] [REFERRED TO]
EDUCATION NEW DELHI VS. UNION OF INDIA [LAWS(RAJ)-2004-6-21] [REFERRED TO]
KALKA PRASAD LAJJA RAM VS. ELECTION OFFICER GWALIOR [LAWS(MPH)-1972-1-12] [REFERRED TO]
ANANT MILLS COMPANY LIMITED VS. STATE OF GUJARAT [LAWS(GJH)-1972-12-14] [REFERRED]
SOVACHAND MULCHAND VS. COLLECTOR OF CENTRAL EXCISE AND LAND CUSTOMS [LAWS(CAL)-1966-11-1] [REFERRED TO]
A P LPG (COOKING GAS) DEALERS ASSOCIATION VS. BHARAT PETROLEUM CORPORATION LTD [LAWS(APH)-2015-3-4] [REFERRED TO]
ASSESSING AUTHORITY SALES TAX SPECIAL CIRCLE, JAMMU VS. NEW KASHMIR METAL WORKS AND ROLLING MILLS [LAWS(J&K)-1973-1-4] [REFERRED TO]
KRISHNA BUS SERVICE PRIVATE LIMITED VS. STATE OF HARYANA [LAWS(P&H)-1983-11-31] [REFERRED TO]
OIL INDIA LIMITED VS. DRILLMEC S.P.A. [LAWS(GAU)-2014-7-36] [REFERRED TO]
SHEW BHAGWAN GOANKA VS. COLLECTOR OF CUSTOMS [LAWS(CAL)-1969-8-2] [REFERRED TO]
SIKKIM AYURVEDIC PVT LTD VS. PYARI TAMANGNI [LAWS(HPH)-1994-6-1] [REFERRED TO]
RAGHAVAN VS. EXECUTIVE OFFICER TRIPUNITHURA [LAWS(KER)-1977-7-21] [REFERRED TO]
GIPOINT DEVELOPMENT LIMITED VS. COLLECTOR OF CUSTOMS MADRAS [LAWS(MAD)-1991-10-34] [REFERRED TO]
THE COORDINATOR OF ALL INDIA ENGINEERING/PHARMACY/ARCHITECTS ENTRANCE EXAMINATION (AIEEE), CENTRAL BOARD OF SECONDARY EDUCATION, NEW DELHI AND 2 ORS. VS. UNION OF INDIA AND OTHERS [LAWS(RAJ)-2004-6-29] [REFERRED]
STANDARD LITERATURE CO PRIVATE LTD VS. UNION OF INDIA [LAWS(CAL)-1967-4-13] [REFERRED TO]
ADDITIONAL COLLECTOR OF CUSTOMS VS. SOHANLAL BAHL [LAWS(CAL)-1964-11-1] [REFERRED TO]
ADDITIONAL COLLECTOR OF CUSTOMS VS. MIRZA ALI AKBAR KASHANI [LAWS(CAL)-1965-5-33] [REFERRED]
GYAN CHAND BHATIA VS. RENT CONTROL AND EVICTION OFFICER [LAWS(ALL)-1965-5-5] [REFERRED TO]
J K SYNTHETICS LTD VS. COLLECTOR OF CENTRAL EXCISE, DELHI [LAWS(DLH)-1970-8-38] [REFERRED]
J T MATHIAS VS. A M BANGALORIE [LAWS(KAR)-1974-8-3] [REFERRED TO]
IMT INDUSTRIAL ASSOCIATION VS. STATE OF HARYANA [LAWS(P&H)-2023-11-3] [REFERRED TO]
JAIPUR UDBYOG LTD VS. UNION OF INDIA [LAWS(RAJ)-1968-12-8] [REFERRED TO]
JUDGEMENT
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(1.)Along with Civil Appeal No. 770 of 1962 in which we have pronounced our judgment today, four other civil appeals and four writ petitions were also placed for hearing, because they raise a common question about the construction of S. 52A of the Sea Customs Act, and we propose to deal with them by this common judgment.
(2.)We will first take Civil Appeal No. 803 of 1962 which has been filed by special leave by the British India Steam Navigation Co., Ltd., against the decision of the Central Board of Revenue pronounced on January 7, 1960, as well as the decision of the Central Government pronounced on May 27, 1961. The offending ship is 'Santhia' and the fine imposed is Rs. 42,500/-. So far as this appeal is concerned, for the reasons given by us in dismissing Civil Appeal No. 770 of 1962, it also fails and must be dismissed with costs.
(3.)Civil Appeal No. 374 of 1961 and Writ Petition No. 121 of 1959 have been filed by Everett Orient Line Incorporated. The offending vessel in this case is 'Rebeverett'. On September 5, 1957 the Collector of Customs had imposed a fine of Rs. 4 lakhs in lieu of confiscation of this vessel under S. 167(12A) read with S. 183 of the Sea Customs Act. This order was challenged by the appellant by preferring a writ petition before the Calcutta High Court under Art. 226 of the Constitution. D. N. Sinha, J., who heard this writ petition held that in imposing a fine of Rs. 4 lakhs, the Collector of Customs had misconstrued the scope of his jurisdiction and powers, and so, he set aside the said order and sent it back to him to reconsider the question of fine in accordance with law. This order was pronounced on September 11, 1958. As a result of the order of remand thus passed by the High Court, the matter was considered by the Collector of Customs again and the fine of Rs. 4 lakhs initially imposed by him has been reduced to Rs. 2 Lakhs. It is against this order that the appellant has come to this Court by C.A. No. 374 of 1961 and has also filed W.P. No. 121 of 1959.
(2.)We will first take Civil Appeal No. 803 of 1962 which has been filed by special leave by the British India Steam Navigation Co., Ltd., against the decision of the Central Board of Revenue pronounced on January 7, 1960, as well as the decision of the Central Government pronounced on May 27, 1961. The offending ship is 'Santhia' and the fine imposed is Rs. 42,500/-. So far as this appeal is concerned, for the reasons given by us in dismissing Civil Appeal No. 770 of 1962, it also fails and must be dismissed with costs.
(3.)Civil Appeal No. 374 of 1961 and Writ Petition No. 121 of 1959 have been filed by Everett Orient Line Incorporated. The offending vessel in this case is 'Rebeverett'. On September 5, 1957 the Collector of Customs had imposed a fine of Rs. 4 lakhs in lieu of confiscation of this vessel under S. 167(12A) read with S. 183 of the Sea Customs Act. This order was challenged by the appellant by preferring a writ petition before the Calcutta High Court under Art. 226 of the Constitution. D. N. Sinha, J., who heard this writ petition held that in imposing a fine of Rs. 4 lakhs, the Collector of Customs had misconstrued the scope of his jurisdiction and powers, and so, he set aside the said order and sent it back to him to reconsider the question of fine in accordance with law. This order was pronounced on September 11, 1958. As a result of the order of remand thus passed by the High Court, the matter was considered by the Collector of Customs again and the fine of Rs. 4 lakhs initially imposed by him has been reduced to Rs. 2 Lakhs. It is against this order that the appellant has come to this Court by C.A. No. 374 of 1961 and has also filed W.P. No. 121 of 1959.
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