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PETITIONER: F. N. ROY
Vs.
RESPONDENT: COLLECTOR OF CUSTOMS, CALCUTTA.
DATE OF JUDGMENT: 16/05/1957
BENCH: SARKAR, A.K. BENCH: SARKAR, A.K. DAS, SUDHI RANJAN (CJ) IMAM, SYED JAFFER DAS, S.K. MENON, P. GOVINDA
CITATION: 1957 AIR 648 1957 SCR 1151
ACT: Sea Customs-Import without licence-Confiscation of goods--Validity of Order-Discretion of Customs-authorities- Validity of Enactment--Sea Customs Act, 1878 (VIII of 1878), ss. 167(8), 183 Imports and Exports (Control) Act, 1947 (XVIII Of 1947), S. 3(1) (2)-Constitution of India, Art. 14.
HEADNOTE: Section 167, item 8, of the Sea Customs Act, 1878, provides that if any goods the importation of which is for the time being prohibited or restricted by or under Ch. IV of the Act, which Chapter includes s. 19, be imported into India contrary to such prohibition or restriction, such goods shall be liable to confiscation and any person concerned in such importation shall be liable to a penalty not exceeding three times the value of the goods or not exceeding one thousand rupees. By s. 183 of this Act it is provided:" Whenever confiscation is authorised by this Act, the officer adjudging it shall give the owner of the goods an option to pay in lieu of confiscation such fine as the officer thinks fit. " The Imports and Exports (Control) Act, 1947, by s. 3(1) empowers the Central Government by an order to m...