A Single judge bench of the Calcutta High Court has quashed an order passed by the Customs department imposing penalty on the petitioner, Shri Dharanidhar Ghosh towards past offences without initiating any proceeding and any adjudication order.
The petitioner approached the High Court challenging the impugned order dated 28th January, 2022 passed by the Commissioner of Customs in the case of the petitioner imposing several punishments including Punishment No.V, imposing a penalty of Rs.1 crore under Section 112 (b) of the Customs Act on account of some past offences without initiating any proceeding and any adjudication order.
Justice Md. Nizamuddin expressed that the act of the department is “something unheard of and how an authority like a Commissioner can pass such order and it shows total non-application of mind on his part since impugned order of punishment on the aforesaid offence is not a part of subject matter of the impugned adjudication proceeding.”
Quashing the order, the Court held that “In the facts and in the circumstances of the case, I am inclined to hold that the aforesaid impugned order to this extent is bad, in total non-application of mind and on the face of it, is not sustainable in law and accordingly, this part of the punishment order imposing penalty for alleged past offence without any enquiry and adjudication, is set aside. Learned advocate appearing on behalf of the petitioner submits that petitioner may file statutory appeal against the rest part of the order in accordance with law and considering his such prayer, no order is passed on all other punishments in the impugned adjudication order and petitioner will be at liberty to file such statutory appeal.”
Shri Dharanidhar Ghosh vs Union of India & Anr.
CITATION: 2022 TAXSCAN (HC) 141
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