Supreme Court · 1971 INSC 11 · Decided 13 January 1971
Navinchandra Chhotelal v. Central Board of Excise and Customs & ORS.
- Court
- Supreme Court of India
- Citation
- 1971 INSC 11 · [1971] 3 S.C.R. 357
- Case number
- CIVIL APPEAL No. 105/1967
- Decided
- 13 January 1971
- Bench
- J.M. SHELAT, C.A. VAIDYIALINGAM (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 112
Headnote
Customs Act (32 of 1962), ss. 128 and 129(1) and provis<>-Scope of. The Collector of Customs and Excise confiscated certain smuggled i;oods and levied a personal penalty of Rs. 20,000 on the appellant under s. 112 of the Customs Act, 1962. He filed an appeal under s.· 128 before the of penalty as required by s. 129 may be waived. The first respondent, after hearing him on the preliminary point regarding waiver, of deposit of penalty ordered that the appeal would be heard on merits l'f a sum of Rs. 10,000 out of, the total penalty was deposited by the appellant; but,
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