{"id":211234,"date":"2000-08-04T00:00:00","date_gmt":"2000-08-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-vs-flock-india-pvt-ltd-c-7-panki-on-4-august-2000"},"modified":"2016-12-28T05:34:12","modified_gmt":"2016-12-28T00:04:12","slug":"collector-of-central-vs-flock-india-pvt-ltd-c-7-panki-on-4-august-2000","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-vs-flock-india-pvt-ltd-c-7-panki-on-4-august-2000","title":{"rendered":"Collector Of Central &#8230; vs Flock (India) Pvt. Ltd. C-7, Panki &#8230; on 4 August, 2000"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Collector Of Central &#8230; vs Flock (India) Pvt. Ltd. C-7, Panki &#8230; on 4 August, 2000<\/div>\n<div class=\"doc_author\">Author: D.P.Mohapatra<\/div>\n<div class=\"doc_bench\">Bench: D.P.Mohapatro, B.N.Kirpal<\/div>\n<pre>           CASE NO.:\nAppeal (civil) 2552  of  1989\n\n\n\nPETITIONER:\nCOLLECTOR OF CENTRAL EXCISE,KANPUR\n\n\tVs.\n\nRESPONDENT:\nFLOCK (INDIA) PVT.  LTD.  C-7, PANKI INDUSTRIAL AREA, KANPUR\n\nDATE OF JUDGMENT:\t04\/08\/2000\n\nBENCH:\nD.P.Mohapatro, B.N.Kirpal\n\n\n\n\nJUDGMENT:\n<\/pre>\n<p>L&#8230;..I&#8230;&#8230;&#8230;T&#8230;&#8230;.T&#8230;&#8230;.T&#8230;&#8230;.T&#8230;&#8230;.T&#8230;&#8230;.T..J<\/p>\n<p>      D.P.MOHAPATRA,J.\n<\/p>\n<p>      The  consequence\tof  non-challenge of  an  appealable<br \/>\norder  passed  under the Central Excise and Salt  Act,\t1944<br \/>\n(hereinafter   referred\t  to  as   &#8216;the\t Act&#8217;)\tarises\t for<br \/>\ndetermination  in  this\t appeal.  To be\t more  specific\t the<br \/>\nquestion  is,  in  a case where the Assistant  Collector  of<br \/>\nCentral Excise passes an order classifying a product under a<br \/>\nparticular tariff item and the said order, though appealable<br \/>\nis  not challenged by the assessee in appeal whether in\t the<br \/>\napplication  for  refund  of the duty paid the\tassessee  is<br \/>\nentitled to question the order of the Assistant Collector as<br \/>\nerroneous ?\n<\/p>\n<p>      The  facts relevant for determination of the  question<br \/>\nmay  be\t stated\t thus:\t M\/s   Flock  (India)  Pvt.    Ltd.-<br \/>\nrespondent  herein, was manufacturer of jute hessian  floked<br \/>\nwith  nylon  flocks under L-4 licence issued under the\tAct.<br \/>\nThe  respondent filed a classification list in which it\t was<br \/>\nclaimed\t that the said product comes under tariff item 22-A.<br \/>\nThe  Assistant Collector after examining the contents of the<br \/>\nproduct\t and  the  particulars furnished by  the  respondent<br \/>\npassed\tan  order on 21.1.1978 holding that the\t product  in<br \/>\nquestion  is  classifiable  under tariff item 22-B  and\t not<br \/>\nunder tariff item 22-A and the applicable rate of duty would<br \/>\nbe  25%\t ad  valorem.\tIn  the\t said  order  the  Assistant<br \/>\nCollector  expressly stated that the assessee may prefer  an<br \/>\nappeal\tagainst\t his order to the Collector (Appeals).\t The<br \/>\nassessee  neither  challenged the said order by\t filing\t any<br \/>\nappeal nor did it pay the duty under protest.\n<\/p>\n<p>      The  respondent  filed  an   application\ton  6.4.1979<br \/>\nclaiming  refund  of duty paid alleging inter alia that\t the<br \/>\nproduct\t in  question were wrongly classified  under  tariff<br \/>\nitem No.22-B, instead it ought to have been classified under<br \/>\ntariff item No.22-A and that the differential duty should be<br \/>\nrefunded.   The Assistant Collector after service of  notice<br \/>\non   the  respondent  passed   the  order  dated   27.8.1980<br \/>\ndismissing the claim for refund on the ground that the order<br \/>\ndated  21.1.1978  classifying the product as  falling  under<br \/>\ntariff\titem 22-B had attained finality, and therefore,\t the<br \/>\nclaim for refund was not maintainable.\n<\/p>\n<p>      The  respondent  filed  appeal  before  the  Collector<br \/>\n(Appeals),  New\t Delhi,\t assailing   the  said\torder.\t The<br \/>\nCollector  by  order dated 6.1.1984 allowed the appeal,\t set<br \/>\naside  the  order  dated  27.8.80 passed  by  the  Assistant<br \/>\nCollector  and remanded the matter to him with direction  to<br \/>\nreconsider  the\t matter\t on merits  including  the  question<br \/>\nwhether\t the goods were classifiable under tariff item\t22-A<br \/>\nor  22-B.  The appellant herein challenged the order of\t the<br \/>\nCollector  (Appeals) by filing an appeal before the Customs,<br \/>\nExcise &amp; Gold (Control) Appellate Tribunal (CEGAT) which was<br \/>\ndismissed by the order passed on 19.9.88.  The said order is<br \/>\nunder  challenge  in this appeal filed by the  Collector  of<br \/>\nCentral Excise, Kanpur.\n<\/p>\n<p>      On  the  facts stated in the foregoing paragraphs\t the<br \/>\nquestion  formulated earlier arises for determination.\t The<br \/>\nsolution  of  the point formulated depends on the answer  to<br \/>\nthe  question  whether\tthe jurisdiction  of  the  Assistant<br \/>\nCollector  while  considering an application for  refund  of<br \/>\nduty  paid  is independent of the jurisdiction exercised  by<br \/>\nhim   in  determining  classification  of  the\tproduct\t  in<br \/>\nquestion.   It is the contention of the\t respondent-assessee<br \/>\nthat   the  jurisdiction  to   determine  the  validity\t and<br \/>\nsustainability\tof  the\t claim\tfor refund  of\tduty  is  an<br \/>\nindependent   jurisdiction   and  in\texercise   of\tthat<br \/>\njurisdiction  the Assistant Collector is not fettered by any<br \/>\norder  passed  by the authority regarding classification  of<br \/>\nthe   product.\t As  such   the\t Assistant  Collector  could<br \/>\nindependently  consider\t the  claim for refund\tof  duty  on<br \/>\nmerits\twithout being fettered by the previous order  passed<br \/>\nby   him  in  the  matter   relating  to  the  question\t  of<br \/>\nclassification of the product and failure on the part of the<br \/>\nassessee  to  challenge the orders of classification of\t the<br \/>\nproduct under tariff item 22-B is of no consequence.\n<\/p>\n<p>      At  the  relevant\t time the provision  for  claim\t for<br \/>\nrefund\tof duty was made in Rule 11.  The said Rule reads as<br \/>\nfollows:\n<\/p>\n<p>      &#8220;Rule  11\t Claim for refund of duty :- (1) Any  person<br \/>\nclaiming  refund  of  any  duty\t paid by  him  may  make  an<br \/>\napplication  for  refund  of  such  duty  to  the  Assistant<br \/>\nCollector  of Central Excise before the expiry of six months<br \/>\nfrom the date of payment of duty :\n<\/p>\n<p>      Provided,\t that the limitation of six months shall not<br \/>\napply where any duty has been paid under protest.\n<\/p>\n<p>      Explanation  :   Where any duty is paid  provisionally<br \/>\nunder  these rules on the basis of the value or the rate  of<br \/>\nduty,  the  period of six months shall be computed from\t the<br \/>\ndate on which the duty is adjusted after final determination<br \/>\nof the value or the rate of duty, as the case may be.\n<\/p>\n<p>      (2)  If  on  receipt  of\t any  such  application\t the<br \/>\nAssistant  Collector of Central Excise is satisfied that the<br \/>\nwhole  or any part of the duty paid by the applicant  should<br \/>\nbe refunded to him, he may make an order accordingly.\n<\/p>\n<p>      (3) Where as a result of any order passed in appeal or<br \/>\nrevision under the Act, refund of any duty becomes due to an<br \/>\nperson,\t the  proper officer may refund the amount  to\tsuch<br \/>\nperson without his having to make any claim in that behalf.\n<\/p>\n<p>      (4) Save as otherwise provided by or under these rules<br \/>\nno claim for refund of any duty shall be entertained.\n<\/p>\n<p>      Explanation :  For the purposes of this rule, &#8220;refund&#8221;<br \/>\nincludes rebate referred to in Rules 12 and 12A.&#8221;\n<\/p>\n<p>      Section  35  of the Act provides regarding appeals  to<br \/>\nCollector  (Appeals).  In sub-section (1) thereof it is laid<br \/>\ndown  that  any\t person aggrieved by any decision  or  order<br \/>\nunder the Act by a Central Excise officer lower in rank than<br \/>\na  Collector  of Central Excise may appeal to the  Collector<br \/>\n(Appeals)  within 3 months from the date of communication to<br \/>\nhim   of  such\tdecision  or   order.\tIn  the\t proviso  to<br \/>\nsub-section  (1) the power is vested in Collector  (Appeals)<br \/>\nto  extend  the\t period\t by further three months  if  he  is<br \/>\nsatisfied  that\t the appellant was prevented  by  sufficient<br \/>\ncause from presenting the appeal aforesaid within the period<br \/>\nof  three months prescribed under sub-section.\tSection 35-A<br \/>\nlays  down  the procedure to be followed in disposal of\t the<br \/>\nappeal.\t  In sub-section(3) thereof it is provided that\t the<br \/>\nCollector (Appeals) may after making such further inquiry as<br \/>\nmay   be  necessary  pass  such\t  order\t as  he\t thinks\t fit<br \/>\nconfirming,  modifying\tor annulling the decision  or  order<br \/>\nappealed  against,  or\tmay  refer  the\t case  back  to\t the<br \/>\nadjudicating  authority with such directions as he may think<br \/>\nfit for a fresh adjudication or decision, as the case may be<br \/>\n.   The proviso to the said sub-section are not relevant for<br \/>\nthe purpose of the present case.  Section 35B(1)(b) makes an<br \/>\norder  passed  by the Collector (Appeals) under section\t 35A<br \/>\nappealable   to\t  the\tappellate    tribunal.\t  From\t the<br \/>\naforementioned\tprovisions of the Act the position is  clear<br \/>\nthat  any  order  passed by an authority under\tthe  Act  is<br \/>\nappealable  to the Collector (Appeals) and a further  appeal<br \/>\nto the appellate tribunal against the order of the Collector<br \/>\n(Appeals)  is also provided in section 35.  The hierarchy of<br \/>\nauthorities  for adjudication and determination of a  matter<br \/>\nrelevant  for charging the excise duty is for a purpose.  It<br \/>\nis  not\t an  empty formality.  Classification of  the  goods<br \/>\nmanufactured  by an assessee is important for the purpose of<br \/>\nlevy  and collection of excise duty.  Under Rule 173 B every<br \/>\nassessee  is required to file with the proper officer a list<br \/>\nof  goods  manufactured by him for approval and\t the  proper<br \/>\nofficer shall after such inquiry as he deems fit approve the<br \/>\nlist with such modifications as are considered necessary and<br \/>\nall clearances are to be made only thereafter.\n<\/p>\n<p>      A right of appeal is a creature of the statute.  It is<br \/>\na substantive right.  An order of the appellate authority is<br \/>\nbinding\t on  the  lower\t authority  who\t is  duty  bound  to<br \/>\nimplement  the order of the superior authority.\t Refusal  to<br \/>\ncarry out the direction will amount to denial of justice and<br \/>\ndestructive   of  one  of  the\t basic\tprinciples  in\t the<br \/>\nadministration of justice based on hierarchy of authorities.\n<\/p>\n<p>      Coming  to the question that is raised there is little<br \/>\nscope  for  doubt  that\t in a  case  where  an\tadjudicating<br \/>\nauthority  has passed an order which is appealable under the<br \/>\nstatute\t and the party aggrieved did not choose to  exercise<br \/>\nthe  statutory right of filing an appeal, it is not open  to<br \/>\nthe  party  to question the correctness of the order of\t the<br \/>\nadjudicating  authority\t subsequently by filing a claim\t for<br \/>\nrefund\ton  the ground that the adjudicating  authority\t had<br \/>\ncommitted  an error in passing his order.  If this  position<br \/>\nis  accepted then the provisions for adjudication in the Act<br \/>\nand  the Rules, the provision for appeal in the Act and\t the<br \/>\nRules will lose their relevance and the entire exercise will<br \/>\nbe rendered redundant.\tThis position, in our view, will run<br \/>\ncounter\t to  the  scheme of the Act and\t will  introduce  an<br \/>\nelement\t of  uncertainty in the entire process of  levy\t and<br \/>\ncollection  of\texcise\tduty.\tSuch a\tposition  cannot  be<br \/>\ncountenanced.\tThe view taken by us also gain support\tfrom<br \/>\nthe  provision in sub-rule (3) of Rule 11 wherein it is laid<br \/>\ndown that where as a result of any order passed in appeal or<br \/>\nrevision  under\t the Act, refund of any duty becomes due  to<br \/>\nany  person,  the proper officer, may refund the  amount  to<br \/>\nsuch  person  without his having to make any claim  in\tthat<br \/>\nbehalf.\t  The provision indicates the importance attached to<br \/>\nan  order of the appellate or revisional authority under the<br \/>\nAct.   Therefore, an order which is appealable under the Act<br \/>\nis  not\t challenged  then  the order is\t not  liable  to  be<br \/>\nquestioned  and\t the  matter  is not to\t be  reopened  in  a<br \/>\nproceeding for refund which, if we may term it so, is in the<br \/>\nnature\tof execution of a decree\/order.\t In the case at hand<br \/>\nit  was specifically mentioned in the order of the Assistant<br \/>\nCollector  that\t the  assessee may file appeal\tagainst\t the<br \/>\norder before the Collector (Appeals) if so advised.\n<\/p>\n<p>      On  the  discussions made in the foregoing  paragraphs<br \/>\nand for the reasons stated therein the order of the tribunal<br \/>\nis unsustainable.  Accordingly the appeal is allowed and the<br \/>\nimpugned order is set aside with costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Collector Of Central &#8230; vs Flock (India) Pvt. Ltd. C-7, Panki &#8230; on 4 August, 2000 Author: D.P.Mohapatra Bench: D.P.Mohapatro, B.N.Kirpal CASE NO.: Appeal (civil) 2552 of 1989 PETITIONER: COLLECTOR OF CENTRAL EXCISE,KANPUR Vs. RESPONDENT: FLOCK (INDIA) PVT. LTD. C-7, PANKI INDUSTRIAL AREA, KANPUR DATE OF JUDGMENT: 04\/08\/2000 BENCH: D.P.Mohapatro, B.N.Kirpal [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-211234","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Collector Of Central ... vs Flock (India) Pvt. Ltd. C-7, Panki ... on 4 August, 2000 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/collector-of-central-vs-flock-india-pvt-ltd-c-7-panki-on-4-august-2000\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Collector Of Central ... vs Flock (India) Pvt. Ltd. C-7, Panki ... on 4 August, 2000 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/collector-of-central-vs-flock-india-pvt-ltd-c-7-panki-on-4-august-2000\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2000-08-03T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-12-28T00:04:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-central-vs-flock-india-pvt-ltd-c-7-panki-on-4-august-2000#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-central-vs-flock-india-pvt-ltd-c-7-panki-on-4-august-2000\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Collector Of Central &#8230; vs Flock (India) Pvt. Ltd. C-7, Panki &#8230; on 4 August, 2000\",\"datePublished\":\"2000-08-03T18:30:00+00:00\",\"dateModified\":\"2016-12-28T00:04:12+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-central-vs-flock-india-pvt-ltd-c-7-panki-on-4-august-2000\"},\"wordCount\":1733,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Supreme Court of India\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-central-vs-flock-india-pvt-ltd-c-7-panki-on-4-august-2000#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-central-vs-flock-india-pvt-ltd-c-7-panki-on-4-august-2000\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-central-vs-flock-india-pvt-ltd-c-7-panki-on-4-august-2000\",\"name\":\"Collector Of Central ... vs Flock (India) Pvt. Ltd. C-7, Panki ... on 4 August, 2000 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2000-08-03T18:30:00+00:00\",\"dateModified\":\"2016-12-28T00:04:12+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-central-vs-flock-india-pvt-ltd-c-7-panki-on-4-august-2000#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-central-vs-flock-india-pvt-ltd-c-7-panki-on-4-august-2000\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-central-vs-flock-india-pvt-ltd-c-7-panki-on-4-august-2000#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Collector Of Central &#8230; vs Flock (India) Pvt. Ltd. C-7, Panki &#8230; on 4 August, 2000\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Collector Of Central ... vs Flock (India) Pvt. Ltd. C-7, Panki ... on 4 August, 2000 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-vs-flock-india-pvt-ltd-c-7-panki-on-4-august-2000","og_locale":"en_US","og_type":"article","og_title":"Collector Of Central ... vs Flock (India) Pvt. Ltd. C-7, Panki ... on 4 August, 2000 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-vs-flock-india-pvt-ltd-c-7-panki-on-4-august-2000","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2000-08-03T18:30:00+00:00","article_modified_time":"2016-12-28T00:04:12+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"9 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-vs-flock-india-pvt-ltd-c-7-panki-on-4-august-2000#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-vs-flock-india-pvt-ltd-c-7-panki-on-4-august-2000"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Collector Of Central &#8230; vs Flock (India) Pvt. Ltd. C-7, Panki &#8230; on 4 August, 2000","datePublished":"2000-08-03T18:30:00+00:00","dateModified":"2016-12-28T00:04:12+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-vs-flock-india-pvt-ltd-c-7-panki-on-4-august-2000"},"wordCount":1733,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Supreme Court of India"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/collector-of-central-vs-flock-india-pvt-ltd-c-7-panki-on-4-august-2000#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-vs-flock-india-pvt-ltd-c-7-panki-on-4-august-2000","url":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-vs-flock-india-pvt-ltd-c-7-panki-on-4-august-2000","name":"Collector Of Central ... vs Flock (India) Pvt. Ltd. C-7, Panki ... on 4 August, 2000 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2000-08-03T18:30:00+00:00","dateModified":"2016-12-28T00:04:12+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-vs-flock-india-pvt-ltd-c-7-panki-on-4-august-2000#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/collector-of-central-vs-flock-india-pvt-ltd-c-7-panki-on-4-august-2000"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-vs-flock-india-pvt-ltd-c-7-panki-on-4-august-2000#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Collector Of Central &#8230; vs Flock (India) Pvt. Ltd. C-7, Panki &#8230; on 4 August, 2000"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/211234","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=211234"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/211234\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=211234"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=211234"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=211234"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}