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Issues involved:
1. Jurisdiction of the Tribunal to hear an appeal against an order passed by the Dy. Collector 2. Impugning the original order confiscating silver ingots and imposing penalty 3. Allegation of lack of proper opportunity before the Tribunal and consultant's advice 4. Violation of principles of natural justice in the order-in-original or appeal Analysis: 1. Jurisdiction of the Tribunal: The judgment addresses the issue of whether the Tribunal had the authority to hear an appeal against an order passed by the Dy. Collector. The Tribunal concluded that the appeal should have been filed before the Collector (Appeals) instead. However, the High Court, upon considering the Customs Act, 1962, found that the Tribunal was within its jurisdiction to make such a determination. The High Court emphasized that the petitioner was informed in the original order that the appeal should lie with the Collector of Customs (Appeals), thus rejecting the argument that the petitioner was taken by surprise. Ultimately, the High Court ruled that the Tribunal's decision was valid based on the provisions of the Customs Act. 2. Impugning the original order: The petitioner sought to challenge the original order confiscating silver ingots and imposing a penalty. The High Court noted that the order was issued under Section 11(j) of the Customs Act due to the petitioner's failure to notify the silver ingots as required. The court considered this as a factual finding and highlighted that no jurisdictional error was identified by the petitioner's counsel. Consequently, the High Court deemed it inappropriate to exercise its extraordinary jurisdiction in this matter and discharged the rule, vacating the interim order. 3. Lack of proper opportunity and consultant's advice: During the appeal hearing, the petitioner claimed they did not have a fair opportunity before the Tribunal and were misadvised by their consultant. However, the High Court pointed out that the consultant was indeed heard during the proceedings, and no objections were raised at the relevant stage. The court rejected the argument that the consultant's failure justified approaching the court in extraordinary jurisdiction, emphasizing that no violation of natural justice or jurisdictional error was demonstrated. 4. Violation of principles of natural justice: The High Court specifically inquired whether there were any other jurisdictional errors or violations of natural justice in the original order or appeal. The petitioner's counsel could not identify any such issues, leading the court to conclude that there was no basis for exercising extraordinary jurisdiction in this case. Consequently, the court discharged the rule and vacated the interim order, maintaining the validity of the original order confiscating the silver ingots and imposing a penalty under the Customs Act, 1962.
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