Law:

Section:

  Sea Customs Act (VIII of 1878), S. 30-Collector holding inquiry exercises judicial or quasi judicial function-Deciding judicial issue-Must conform to principles of natural justice.   In conducting an enquiry under the Sea Customs Act, 1878 the Collector does not act as a Court, but exercises a judicial or quasi-judicial function in this respect. He is not bound to conform to the provisions of the Evidence Act, 1872 but in exercising as judicial or quasi judicial function, he decides a judicial issue and must, therefore, act in a judicial spirit and manner in conformity to well-recognised principles of natural justice.   Sea Customs Act (VIII of 1878), Ss. 30, 39, 167 (8) & 167 (9-B) - Inquiry under S. 30 - Not by itself basis for conviction under Ss. 167 (8) & 167 (9-B) read with S. 39 Opportunity to show cause necessary-Notice directing person to show cause why penal action should not be taken against him because investigation showed that his valuation was "under statement"-Held, misleading and not proper.   O was served with a notice to show cause as to why higher assessment of customs duties should not be levied against him as a result of an investigation under section 30 of the Sea Customs Act, 1878, and also why penalty should not be imposed on him under the provisions of subsections (8) and (9-B) of section 167 of the Act for violation of the provisions of section 39 of the Act which provide for punishment for making a false declaration as to the value of the goods imported. O failed to make appearance and the Collector, thereupon passed an ex parte order purporting to act under subsections (8) and (9-B) of section 167 of the Act and imposed a penalty of a sum of Rs. 3,000 on O. In writ petition before the High Court, it was contended by O that he was denied the substance of a fair trial and that the imposition of the penalty on him was against the principle of natural justice because he was denied the right of presenting his case and of being heard. It was contended that the notice served upon him was misleading as to the threatened penal action against him. O urged that he did not make appearance before the…