AIR 1957 MADRAS 496 ::1957 1 MadLJ(Cri) 283 ::1970 MadLW 328 ::1957 2 MadLJ41 ::ILR (1957) Mad 642

Madras High Court

Hon'ble Judge(s): P. V. Rajamannar , C.J. AND Panchapakesa Ayyar , J

(A) Constitution of India , Art.226— Quasi-judicial order - Order of confiscation or penalty under Sea Customs Act. Sea Customs Act (8 of 1878) , S.167(8), S.182, S.183— Collector of Customs v. Shewpujanrai, (Compilation of Judgments in Customs cases, 1953, compiled by the Central Board of Revenue), Dissented from. The Collector of Customs under the Sea Customs Act is under a duty to act judicially in ordering confiscation or imposing a penalty. The use of the word "adjudge" in Ss. 182, 183 involves the idea of judicial approach. Hence, an order of confiscation or penalty under the Act is amenable to the jurisdiction of the High Court under Art. 226 : Collector of Customs v. Shewpujanrai, (Compilation of Judgments in Customs cases, 1953 Complied by the Central Board of Revenue), Dissented from;(Para 9) Anno : AIR Com., Const. of India, Art. 226, N. 164. AIR Man., Sea Customs Act, S. 167, N. 8; S. 182, N. 1, 2; S. 183, N. 4. (B) Constitution of India , Art.226— Territorial jurisdiction of High Court - Original authority and appellate authority situated in different States - Jurisdiction of High Court to issue writ in such cases. Sea Customs Act (8 of 1878) , S.167(8), S.182, S.183— Th....