Decision or order passed by an Officer of Customs under this Act, The words 'decision or order passed by an Officer of Customs under this Act' used in S. 188 of the Sea Customs Act must mean a real and not a purported determination. A deter-mination, which takes into consideration factors which the officer has no right to take into account is no determination. This is also the view taken by courts in England. In such cases the provision excluding jurisdiction of Civil Courts cannot operate so as to exclude an inquiry by them, Union of India v. Tarachand Gupta and Bros., (1971) 1 SCC 486: AIR 1971 SC 1558: (1971) 3 SCR 557.
View Judgments Citing this Phrase