Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Effect of confirmation of order in appeal Sea Customs Act 1878 Sea Customs Order of Collector merged into that of Central Board of Revenue |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Sea Customs —Effect of confirmation of order in appeal— Order of Collector merged into that of Central Board of Revenue —Sea Customs Act, 1878 (8 of 1878). The respondent imported 2,000 drums of mineral oil and the appellant confiscated 50 drums and imposed a personal penalty. The appeal of the respondent was dismissed by the Central Board of Revenue. The respondent filed a petition under Art. 226 of the Constitution in the Culcutta High Court. A Full Bench of the High Court held that the High Court had no jurisdiction to issue a writ against the Central Board of Revenue in view of the decision in the case of Seka Venkata Subba Rao. However, as the Central Board of Revenue had merely dismisssd the appeal against the storms, order of the appellant, the High Court further held that it had jurisdiction to pass an order against the appellant. The appellant came to this Court after obtaining a certificate. Held that the appelant had merged into that of the Central Board of Revenue and hence no order could be issued against the appellant, It is only the order of the appellate authority which is operative after the appeal is disposed of. It is immaterial whether the appellate order reverses the original order, modifies it or confirms it. The appellate order of confirmation is as efficacious as an operative order as an appellate order of reversal or modification. As the appellate authority in this case was beyond the territorial jurisdiction of the High Court, it was not open to the High Court to issue a writ to the original authority which was within its jurisdiction. |
Judge | Honble Mr. Justice K.N. Wanchoo |
Neutral Citation | 1962 INSC 176 |
Petitioner | Collector Of Customs, Calcutta |
Respondent | East India Commercial Co. Ltd. |
SCR | [1963] 2 S.C.R. 563 |
Judgement Date | 1962-04-30 |
Case Number | 383 |
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