TMI Blog1990 (8) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... l has emphasised this aspect and we are inclined to agree with him to the extent indicated above, and as the second respondent is not represented before us, we are inclined to set aside the impugned order and remand the cases to the High Court for fresh disposal in accordance with law in the light of the observations made hereinabove after giving opportunities to the parties for making their submissions on the basis of the evidence already on record; and we order accordingly. - 5247-48 of 1983, C.A. 6247 OF 1983 - - - Dated:- 8-8-1990 - K.N. Saikia, and S.C. Agrawal, JJ. [Judgment per : K.N. Saikia, J.]. - These appeals by special leave are from the Judgment of the High Court of Orissa, Cuttack dated July 3, 1980 in two writ app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 of the Act he should not be proceeded against and as to why penalty should not be imposed on him under Sections 117 and 151 of the Act. 3. In reply to the notice the second respondent Sri V.L. Choudhary took the plea that the Collector of Customs and Central Excise had no jurisdiction to initiate proceedings against him as what he had done was in discharge of his duties under the Paradip Port Rules and that the provisions of Section 151 of the Act were not attracted in his case. The Collector rejecting the pleas imposed a penalty of ₹ 1,000/- upon Sri V.L. Choudhary under Section 117 of the Act. The operative part of the order said :- I, therefore, impose a penalty of ₹ 1,000/- (Rs. one thousand) on Sri V.L. Choudhary, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tte so as to bring the two officers under Clause (e). 5. Mr. Kapil Sibal, learned Additional Solicitor General of India, has not seriously assailed the finding that the officers did not come under Section 151 of the Act. His main submissions assailing the finding as to applicability of Section 133 of the Act are that Section 133 both creates an offence and also prescribes a penalty, and though the section is referable to Court in so far as prosecution and punishment is concerned for the offence, there would be no bar to deal with that offence under Section 117 of the Act. Counsel submits that even assuming but not admitting that Section 133 referred only to Court and the offence could not otherwise be dealt with, Sri V.L. Choudhary havin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... marily tried, except those stated under the section. Section 138A provides for presuming the existence of culpable mental state where such a state is necessary. 7. Chapter XIV in Sections 111-127 deals with confiscation of goods and conveyances and imposition of penalties. Section 120 provides for confiscation of smuggled goods notwithstanding any change in form etc. Section 122 deals with adjudication of confiscations and penalties. Under this section, in every case under this Chapter in which anything is liable to confiscation or any person is liable to a penalty, such confiscation or penalty may be adjudged by appropriate customs authorities. Section 123 deals with burden of proof in certain cases and in some cases puts it on the owne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame transaction, act or occurrence in an appropriate case, there may be prosecution and punishment under Chapter XVI and confiscation of goods and conveyances and also imposition of penalty not exceeding one thousand rupees for contravention of any of the provisions of the Act or abetment of any such contravention and for failure to comply with any provisions of the Act with which it was one's duty to comply where no express penalty is elsewhere provided for such contravention or failure. It may also be possible that an act or event which entails punishment under Chapter XVI may by itself or with other ingredients also amount to a contravention of any of the provisions of the Act or abetment of any such contravention. Where the same act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the vessel had to remain unguarded for 38 hours during which period the contraband goods happened to be illegally disposed of. Section 133 reads : 133. Obstruction of officer of customs : If any person intentionally obstructs any officer of customs in the exercise of any powers conferred under this Act, such person shall be punishable with imprisonment for a term which may extend to six months, or with fine, or with both. 11. There may be scope for holding that there was intentional obstruction on the part of the second respondent if the allegations are proved. In Santosh Kumar v. State -AIR 1951 S.C. 201; 1951 SCR 303 it was held that where there was an order for seizure it would amount to obstruction under Section 186 I.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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