9911796707
TMI Blog2017 (9) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty under Section 114 and 114AA of the Customs Act, 1962 - petition dismissed - decided against petitioner. - W. P. 22205 (W) of 2017 - - - Dated:- 5-9-2017 - Debangsu Basak, J. Mr. Arijit Chakrabarti Mr. K. K. Maiti Mr. Nilotpal Chowdhury for the petitioners ORDER An order in original dated June 20, 2017 issued by the Assistant Commissioner of Customs, Central Adjudication Cell(Port), Customs House, Kolkata is under challenge in the present writ petition. Learned advocate for the petitioners submit that although the impugned order is appealable the writ petition is maintainable inasmuch as the adjudicating authority has acted in excess of jurisdiction in awarding penalty beyond the provisions of Section 114 of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . A writ Court need not be converted into a first appellate authority. Although there exists a right of appeal, the petitioner has chosen not to prefer the same. The impugned order is reasoned. It deals with the show cause cum demand notices and the reply thereto. It appears from the record that, the Directorate of Revenue Intelligence, Kolkata Zonal Unit had gather information that one Kolkata based export company was attempting to export or had exported substantial quantity of Muriate of Potash falling under a restricted item for export as per the exim policy of 2009-14 of the Government of India in the guise of another material through Kolkata Port to a person in Malaysia. It is in this context that, proceedings were initiated against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt need not convert itself to an appeal Court to look into the issues raised by the writ petitioners in respect of the conduct of the proceeding when further investigation are required. On the score of lack of jurisdiction two issues are raised by the petitioners. One of them is that the penalty imposed by the impugned order is de hors the provisions of Section 114 and 114AA of the Customs Act, 1962. The impugned order deals with details as to the manner of assumption of jurisdiction and why the adjudicating authority is arriving at the conclusions returned. Reasons are the link between the factual position and the conclusions drawn with regard thereto. The conclusions drawn are supported by reasoning given in the body of the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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