1990 (8) TMI 151

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..... ticle 226 of the Constitution is whether the Central Board of Excise & Customs, New Delhi, was justified in rejecting the appeal filed by the petitioner for non-compliance with the provisions of Section 129 of the Customs Act, 1962. It is not necessary to deal with the facts in great detail as the issue involved is a very narrow one. On receipt of certain secret information, the Inspector of Custo .....

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..... show-cause notice, the Collector of Central Excise, Pune passed order dated June 8,1977 confis.c.ating the goods seized as well as the vessel. The Collector imposed personal penalty under Section 112(b) of the Customs Act on the petitioner and the penalty was of Rs. 10,000/-. The petitioner feeling aggrieved, preferred appeal before the Central Board of Excise and Customs, New Delhi, and made an .....

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..... a liquor shop and the petitioner is also an income-tax payee and owns lands and buildings collectively valued at Rs. 50,000/-Taking all factors into consideration, in our judgment, the order passed by the Board cannot be faulted or disturbed on the ground that personal hearing was not given to the petitioner. Mr. Rege then submitted that some reasonable time should be granted to the petitioner to .....

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