9911796707
TMI Blog1978 (12) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... nnamon were claimed by Sanawarmal Purohit respondent in Appeal No. 1862 of 1967 as belonging to him. Notices were issued by the Collector, Central Excise & Land Customs, Shillong, requiring Tharad, Purohit and certain other persons to show cause why the motor-car, the packages of cinnamon and other articles attached should not be forfeited under Section 5(8) and Section 7(1) of the Land Customs Act, 1924, and Section 167(8) of the Sea Customs Act, 1878 read with Section 19 of the Sea Customs Act, 1878, as made applicable by Section 8(2) of the Imports and Exports (Control) Act, 1947. In response to the notice Tharad contended that at the request of Purohit the two packages of cinnamon were loaded in his motor-car which was to proceed from S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "Chittagong - produce of China" were inscribed on the jute covering of the packages, and that there was some inscription on the outer covering of both the packages and the writing on one of them could be clearly read as "Bhaibab", "Chandpub" which are places in Pakistan. In the view of the Collector these markings were suggestive of the route by which the cinnamon packages might have been transported after their import at Chittagong (Pakistan). Enquiries were also made about the second class ticket No. 04959 issued by the Assam State Transport, Shillong. The Collector, it is claimed, learned that the ticket was issued in the name of A. Singh and Luggage by Bill No. 11791 dated August 6, 1961, for 11 maunds 25 seers was also issued in the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the action of the Collector was vitiated because that officer had failed to hold an inquiry in the manner consistent with the rules of natural justice. The High Court upheld the contention raised in the petitioners and set aside the orders of attachment and penalty. Against the orders passed by the High Court, with certificate, these two appeals have been preferred. 4. The orders passed by the Collector of Customs were appealable by virtue of Section 188 of the Sea Customs Act 8 of 1878 read with Section 9 and the Schedule to the Land Customs Act, 1924. But the existence of a right of appeal does not bar the jurisdiction of the High Court to entertain, in appropriate cases, a petition for the issue of a writ of certiorari. Ordinarily ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urohit had travelled from Pandu to Shillong on the night of August 6, 1961, with the two packages of cinnamon was not supported by the record of the Assam Transport Department. These circumstances may undoubtedly be relied upon by the Collector in support of his conclusion. But before his conclusion could be founded thereon, it was necessary for the Collector of Customs to hold an enquiry in which due notice of those circumstances was given, and the offenders were given an opportunity to meet the inferences arising therefrom and to comment thereon. A statement of some employee or a partner of M/s. Dayalji Bhawanji was recorded by the Customs authorities. It is said that a copy of that statement was sent to Tharad on February 3, 1962. It was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter of fact discovered by the Tribunal itself on inspecting the premises in question, it will be a breach of natural justice if it does not inform the parties and give them a chance of dealing with it. If a tribunal receives from a third party a document relevant to the subject matter of the proceedings, it should give both parties an opportunity of commenting on it : vide Halsbury's Laws of England Vol. 11, p. 66. It was the duty of the Collector of Customs to inform the persons charged before him of the charges against them with full details, the evidence in support of the charges and to give them an opportunity to meet those charges and the offences against them. A quasi-judicial authority would be acting contrary to the rules of nat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
