Law: Sea Customs Act, 1878

Section: Ss. 167 (9-B) & 188

Sea Customs Act (VIII of 1878), Ss. 167 (9-B) & 188-Person proceeded against under S. 167 (9-B), cannot be condemned unheard, on material collected ex parte-Appeal under S. 188 cannot be disposed of without hearing appellant.   Federation of Pakistan v. Sardar Ali P L D 1959 S C 25 ; Faridsons Ltd. Karachi and another v. The Government of Pakistan and another P L D 1961 S C 537 and Muhammad Ishaq v. Dr. Saiduddin Swaleh P L D 1959 Kar. 669 ref. JUDGMENT   S. A. MAHMUD, J.-This writ petition by Messrs Capco Aziz Ltd., having its Head Office at Chittagong and a Branch Office at Karachi, under Article 2 (4) of the Laws (Continuance in Force) Order 1958 (I of 1958), challenges the order of the Collector of Customs, Chittagong, dated the 14th of March 1959 and the orders passed on appeal and revision, on the ground of violation of principles of natural justice.   Briefly, the facts are that the petitioner company was granted an import licence onthe 23rd of May 1957, against which the company imported several varieties of dyes from Messrs Chemipex G. M. B. H. Frankfurt in West Germany. The Company received invoice dated the 25th July 1957. When the goods arrived at Chittagong per ss Argenfels, the petitioners filed, in the ordinary course, a bill of entry showing the value of the goods, and described all the goods an mentioned in the invoice. The Assistant Collector of Customs, Chittagong accepted the petitioner's declaration in respect of six out of eight items, but did not accept the declaration in respect of items shown at Nos. 3 and 4 in the bill of entry. These items were 3 000 Ibs. Hydron Blue RB Powder M/Cone. and 150 Ibs. Immedial Fast. Brilliant Green 10 GL. The petitioner requested the Customs Authorities to release the goods under section 87-A of the Sea Customs Act, and the Collector of Customs agreed on the condition that the petitioner gives an undertaking to pay the duty leviable on the goods. The said undertaking was given, and the -goods were delivered to the petitioner. On the 16th of January, 1959, the Customs Authorities at Chittagong issued a notice to the petitioner that, as it was discovered on chemical analysis that the…