S P A SURULIAPPA NADAR Vs. COLLECTOR OF CENTRAL EXCISE AND CUSTOMS MADURAI

JUDGEMENT

(1.) IN this writ petition, the petitioner seeks a writ ofcertiorarito quash an order passed by the third respondent directing recovery of an amount of penalty imposed on the petitioner in certain adjudication proceedings under the Customs Act.

(2.) THE only point that is raised in this petition is that an appeal against the order of adjudication is pending and no final orders have been passed in that appeal and, therefore, the third respondent cannot seek to recover the amount of penalty.