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Issues:
1. Challenge to the order of the Deputy Collector of Customs imposing a penalty for short-landing of goods. 2. Continuation of interim injunction opposed by respondents. 3. Jurisdiction of High Court under Article 226 of the Constitution of India in customs matters. 4. Appeal against the order of the Deputy Collector of Customs and jurisdiction of appellate authorities. 5. Interpretation of provisions of the Customs Act regarding appeal mechanisms. 6. Misconceived writ petition and justification for approaching the High Court under Article 226. 7. Merits of the case regarding the validity of the penalty imposed. 8. Vacation of interim injunction based on previous judgments upholding penalties. 9. Denial of leave to appeal to the Supreme Court. Analysis: 1. The petitioner challenged the order of the Deputy Collector of Customs imposing a penalty for alleged short-landing of goods. The petitioner argued that since the consignment was exempt from duty, no penalty should be levied. The appeal was made against the order vacating the interim injunction granted earlier. 2. The issue of the continuation of the interim injunction was raised, with the Division Bench ordering interim injunction and notice. The respondents opposed the continuation of the injunction. 3. The jurisdiction of the High Court under Article 226 of the Constitution of India in customs matters was debated. The petitioner argued that lack of jurisdiction by the Deputy Collector of Customs negates the need to go through the appellate process. 4. Arguments were presented regarding the jurisdiction of the appellate authorities and the Tribunal in customs matters. The respondents contended that the High Court should not interfere in matters exclusively within the purview of the authorities constituted under the Customs Act. 5. The interpretation of appeal mechanisms under the Customs Act, including provisions for appeals to the Collector (Appeals), the Tribunal, and the Supreme Court, was discussed. The court emphasized that the High Court does not come into the picture in such matters. 6. The court concluded that the writ petition was misconceived as the hierarchy of authorities constituted under the Act could decide the case. The petitioner was advised against approaching the High Court under Article 226 when the matter could be resolved by the relevant authorities. 7. The court considered the merits of the case and referred to previous judgments upholding penalties under similar circumstances. Based on these precedents, the court vacated the interim injunction. 8. The vacation of the interim injunction was justified based on previous judgments that upheld penalties under similar circumstances. The court emphasized the validity of the penalty imposed by the Deputy Collector of Customs. 9. The court denied leave to appeal to the Supreme Court, stating that the case did not involve any substantial question of law beyond the provisions of the Customs Act. The application for leave to appeal was dismissed, and no costs were awarded.
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