Law:

Section:

Sea Customs Act (VI11 of 1878) [as amended by Customs Acts (Amendment) Ordinance (111 of 1954)), Ss. 167 (8), 167 (81) & 177-A-Person proceeded against entitled to be heard in defence-- Collector of Customs passing order and convicting person without hearing him-Order, illegal-Subsequent orders of Board of Revenue and Central Government in appeal and revision in pursuance of same order also illegal.   Federation of Pakistan v. Sardar All P L D 1959 S C (Pak.) 25 and S. A. Haroon and others v. The Collector of Customs, Karachi and the Federation of Pakistan P L D 1959 S C (Pak.) 177 ref. JUDGMENT   H. T. RAYMOND, J.-This writ petition is directed against the order of the Collector of Customs dated 3-12-1958 and the subsequent orders of the Central Board of Revenue and the Government of Pakistan in this same matter. It arises in this way :-   On the 15th of July 1958 the petitioner was arrested at the City Railway Station,Karachi, by the Anti-Smuggling Police being found in possession of a quantity of gold. The case was handed over to the Collector of Customs, Karachi, who on 28-8-1958 issued a show cause notice to the petitioner requiring him under section 177-A of the Sea Customs Act to furnish documentary evidence to prove that the goods were lawfully imported into the country failing which to show cause why penal action under section 167 (8) and (81) of the Sea Customs Act should not be taken against him. The petitioner was also called upon to state in his reply whether he desired to be heard in person or through a pleader. On 26-9-1958 the petitioner submitted his reply at the end of which he stated that he wished to be heard personally and to lead oral evidence. But, no hearing was accorded to the petitioner and on 3-12-1958 the Collector of Customs passed an order convicting the petitioner under section 167 (8) and (81) of the Sea Customs Act, con fiscating the gold in question, and imposing upon the petitioner a fine of Rs.25,000 in lieu of confiscation plus a personal penalty of Rs. 35,000. On 19-1-1959 the petitioner under section 188 of the Sea Customs Act preferred an appeal against the above order to the Central Board of Revenue…