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Collector of Customs and Central Vs. Samudram S/O Thangavel Nadar - Court Judgment

LegalCrystal Citation
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided On
Judge
Reported in(1985)LC245Tri(Chennai)
AppellantCollector of Customs and Central
RespondentSamudram S/O Thangavel Nadar
Excerpt:
.....issued under section 154 of the customs act as that section provided only for correction of clerical or arithmetical mistakes. the tribunal in its order no. cd/mas/619/83 dated 24.3.1984 (annexure a) allowed the appeal and set aside the "addendum order" of the adjudicating authority.2. on an application from the collector of central excise and customs, madurai under section 130(1) of the customs act, 1962, the following question of law arising from the order of the tribunal, is referred to the high court of judicature, madras: whether in the facts and circumstances of the case, the "addendum order" dated 23.9.1983 passed by the adjudicating authority can be considered to be one within the scope of section 154 of the customs act, 1962.
Judgment:
1. The Additional Collector of Central Excise and Customs, Madurai adjudicated a case of smuggling of foreign goods in which a group of persons was concerned. In the adjudication Order No. C. No.VIU/10/79/81/ Order No. 111/82 Cus. 2 dated 30.10.1982 (Annexure B) the adjudicating authority referred to the evidence against one of the accomplices, viz., Shri T. Samudram, the respondent in this application, but did not discuss the evidence against him or record any finding as to his guilt. The same authority issued an "addendum" to the above order dated 23.9.1983 (Annexure C) purported to be issued under Section 154 of the Customs Act, 1962 to the effect that two paragraphs, one recording its finding as to the guilt of the respondent and another levying a penalty under Section 112 of the Customs Act, 1962...(sic).

The respondent herein preferred an appeal against the above "addendum order" on the ground that the impugned order which held him guilty and penalised him could not be issued under Section 154 of the Customs Act as that Section provided only for correction of clerical or arithmetical mistakes. The Tribunal in its order No. CD/MAS/619/83 dated 24.3.1984 (Annexure A) allowed the appeal and set aside the "addendum order" of the adjudicating authority.

2. On an application from the Collector of Central Excise and Customs, Madurai under Section 130(1) of the Customs Act, 1962, the following question of law arising from the order of the Tribunal, is referred to the High Court of Judicature, Madras: Whether in the facts and circumstances of the case, the "addendum order" dated 23.9.1983 passed by the Adjudicating Authority can be considered to be one within the scope of Section 154 of the Customs Act, 1962.


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