THE COLLECTOR OF CUSTOMS, BARODA vs DIGVIJAYSINHJI SPINNING & WEAVING MILLS LTD

The Supreme Court held that the Central Board of Revenue, as the 'Chief Customs Authority', cannot be classified as an 'officer of Customs' under Section 193 of the Sea Customs Act, 1878. Consequently, the penalty imposed by the Central Board of Revenue cannot be enforced by the Collector of Customs, as it does not constitute an order within the meaning of Section 193. The High Court's ruling that the Collector could not realize the penalty was upheld, affirming the jurisdictional limits of the Collector in relation to penalties imposed by the Board.