RANCHBODDAS ATMARAM Vs. UNION OF INDIA

JUDGEMENT

(1.) THE following Judgment of the court was delivered by :

(2.) THESE two matters have been heard together as they raise a common question. One of these matters is a petition under Art. 32 of the Constitution and the other, an appeal from a judgment of the High court at Bombay.

(3.) IT is quite obvious that this observation was made in a different context and was not intended to decide that the provision did not permit the imposition of a higher penalty, as to which no question had then arisen. IT is clear that if the highest penalty which the Customs officers had the power to impose was in excess of Rs. 1,000.00 but subject to another limit, it would not have followed that they were judicial tribunals. The judgment of this court was not based on ,the amount of the maximum penalty which the Customs authorities could impose. IT seems rather to have been assumed that the maximum penalty was Rs. 1,000.00, for the question about maximum penalty was neither argued, nor discussed in the judgment at all.