Law: Sea Customs Act, 1878

Section: 190

Sea Customs Act (VIII of 1878)--S. 190----Powers exercised under section not of supervisory nature----Notwithstanding validity and finality of orders passed by Customs Authorities, Chief Customs Authority i.e., the Board of Revenue empowered to remit penalty or confiscation of goods, if circumstances warrant-Sea Customs Act (VIII of 1878). Ss. 167(8), 188 & 191, Imports and Exports (Control) Order, 1950, S. 3(iii). When the Chief Customs Authority interferes under section 190 of the Sea Customs Act it does not set aside an order made by an officer of the Customs under the Act or an order made in appeal under section 188 or in revision under section 191 of the said Act, but notwithstanding the validity of orders made, the Chief Customs Authority is empowered to remit any penalty or confiscation adjudged under the Act. The exercise of power under this section pre-supposes that the order, in respect of which remission is sought, is otherwise in accordance with law and may even be final under section 188 of the said Act, but that there are in the opinion of the Chief Customs Authority circumstances the consideration of which may persuade the Chief Customs Authority to remove the rigours of an otherwise valid order by either remitting the penalty or confiscation in whole or in part or with the consent of the owner of the goods ordered to be confiscated, commute the order of confiscation to a penalty not exceeding the value of such goods. JUDGMENT FAKHRUDDIN G. IBRAHIM, J.---On 18-1-1962 the petitioner received a Memorandum from the Assistant Collector of Customs, Postal Appraising Branch, informing the petitioner that a parcel said to contain loose beads of the declared value of Rs. 1,775 addressed to the petitioner had been received from Hong Kong and the petitioner was directed to produce import permit from the Chief Controller of Imports and Exports. As no reply was received from the petitioner, the Assistant Collector of Customs by a cyclostyled letter dated 6-3-1962 informed the petitioner that as import licence/permit/evidence of free samples was required for the importation of loose beads in accordance with the import Trade Control Restrictions imposed…

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