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S.P.A. Suruliappa Nadar Vs. Collector of Central Excise and Customs and ors. - Court Judgment

LegalCrystal Citation
SubjectCustoms
CourtChennai High Court
Decided On
Case NumberWrit Petition 2346/74
Judge
Reported in1978(2)ELT61(Mad)
ActsCustoms Act - Sections 10 and 35
AppellantS.P.A. Suruliappa Nadar
RespondentCollector of Central Excise and Customs and ors.
DispositionPetition Dismissed
Excerpt:
- .....is entitled to proceed to recover the amount of penalty imposed in the order of adjudication. it is even now open to the petitioner to approach the appellate authority and obtain orders of stay, if possible.the writ petition is, therefore, dismissed.
Judgment:

Ramanujam, J.

1. In this writ petition, the petitioner seeks a writ of certiorari to quash an order passed by the third respondent directing recovery of an amount of penalty imposed on the petitioner in certain adjudication proceed ings under the Customs Act.

2. The only point that is raised in this petition is that an appeal against the order of adjudication is pending and no final orders have been passed in that appeal and, therefore, the . third respondent cannot seek to recover the amount of penalty.

3. Admittedly, the petitioner did not obtain an order of stay from the appellate authority and the mere filing of an appeal is not an automatic stay of the order appealed against. So long as there is no stay order against the enforcement of the order of adjudication, the third respondent who is the Recovery Officer is entitled to proceed to recover the amount of penalty imposed in the order of adjudication. It is even now open to the petitioner to approach the appellate authority and obtain orders of stay, if possible.

The writ petition is, therefore, dismissed.


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