TMI Blog1955 (9) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner who is an exporter among others, of handloom piece-goods presented a shipping bill in respect of 100 bales represented to be of handloom piece-goods for shipment to Pakistan. At that time under the orders of Government, though handloom goods were permitted to be exported there was a prohibition against the exportation of power-loom textiles. The Customs authorities suspected that some of these bales contained power-loom goods and selected seven out of these bales for the purpose of examination. They were the bales numbered as 1201 to 1204, 834, 842 and 843. The examination by the Customs Authorities disclosed that there was no objection to the exportation of six of these bales but the bale No. 1202 was found to contain power-loom goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner, he wrote a letter to the Chief Appraiser of Customs for permission to pay the penalty of Rs. 50 and take delivery of this bale, even after the expiry of two months for payment under the order dated the 26th June, 1948. The petitioner explained that he had made the necessary payment to his broker but that the latter had failed to make the payment to the Customs Authorities in his turn. It was at this stage that it was discovered that bale No. 1202 had been shipped per s.s. Gazana and that goods which had been prohibited from being exported had managed to leave the port. When this became known the petitioner addressed a letter to the Assistant Collector of Customs on 21st January, 1949 in which he pointed out that bale No. 1202 which h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich had not been released by the Customs authorities and how they were deteriorating from day to day and requested that they might be delivered to him at an early date. The reply to that was the order which is now sought to be quashed in this writ petition. 8.This order dated 22-4-1950 in its preliminary portion gives the history of how bale No. 1202 came to be in the Customs godown. It says: "7 bales were detained as they were suspected to contain power-loom goods which were controlled at that time. On examination, bale No. 1202 alone was found to contain power-loom goods and as it contravened the Export Trade Control Regulations it was confiscated and a fine of Rs 50 in lieu of confiscation was imposed. The fine was not paid and all th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the order of the Collector of Customs to the Central Board of Revenue which is the Chief Customs Authority under section 188 of the Sea Customs Act and as preliminary thereto paid the fine imposed upon him. This appellate authority dismissed the appeal on 8-8-1952. 10.Thereupon the petitioner filed the present writ petition to quash the order of the Collector of Customs on the ground that it is without jurisdiction. It is admitted before me that the Collector before passing the impugned order imposing the fine did not give any notice to the petitioner to show cause why a penalty should not be imposed and a fortiori there was no enquiry in regard to this matter. As this order was passed without notice and without enquiry, on this one g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad been filed against that order, this Court could entertain this petition. If the order of the Collector was one passed with jurisdiction then there might be some basis for the argument that it got merged in the appellate order. But if that order was a nullity in that the procedure dictated by natural justice was not followed, there was no order which could be the subject of confirmation by the appellate authority. Learned counsel for the respondent relied on a decision of mine in W. P. No. 342 of 1953 etc. The question I had to consider there was this: An Industrial Tribunal in this State passed an order in favour of the workmen. The employer took it up on appeal to the Labour Appellate Tribunal which had its seat of office outside the St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no opportunity to prove his innocence which could have to be done whatever be the construction to be adopted of Section 167(8). This is particularly so in view of the fact that the introductory portion of the order itself proceeds upon the establishment to the satisfaction of the Collector, of collusion between the broker and the petitioner in the matter of this illegal export. Even apart from this, whether mens rea is an ingredient of section 167(8) or not, it would certainly be a material factor for determining the quantum of punishment. This was not disputed by learned counsel for the respondent. Hence in the absence of notice to petitioner the order of the Collector was without jurisdiction and not in conformity with the Sea Customs Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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