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1 - 3 of 3 (0.17 seconds)Leo Roy Frey vs The Superintendent, District ... on 31 October, 1957
(3) Mr. Chawla on behalf of the appellant has contended as he did before the learned Single Judge that as the personal hearing was given by Shri r. Prashad the order for confiscation of gold bars could not be passed by his successor, Shri Dekshmukh without giving the appellant a personal bearing. In my opinion, there is considerable force in the above contention. Section 182 of the Act deals with adjudication of confiscation and penalties under the Act by the different customs authorities. It is significant that the word used in that section is "adjudged" which goes to show that the matter has to be approached judicially and the procedure to be adopted has to be such as conforms to judicial requirements. As observed by their Lordships of the Supreme Court in Leo Roy Frey v. Superintendent District Jail Amritsar ARI 1958 SC 119 and Sewpujanrai Indrasanari Ltd v. Collector of Customs, AIR 1958 SC 845 a Collector in imposing confiscation and penalties under the Sea Customs Act acts judicially and his order in this respect cannot be deemed to be a mere administrative or executive act.
Shewpujanrai Indrasanrai Ltd vs The Collector Of Customs & Others on 9 May, 1958
(3) Mr. Chawla on behalf of the appellant has contended as he did before the learned Single Judge that as the personal hearing was given by Shri r. Prashad the order for confiscation of gold bars could not be passed by his successor, Shri Dekshmukh without giving the appellant a personal bearing. In my opinion, there is considerable force in the above contention. Section 182 of the Act deals with adjudication of confiscation and penalties under the Act by the different customs authorities. It is significant that the word used in that section is "adjudged" which goes to show that the matter has to be approached judicially and the procedure to be adopted has to be such as conforms to judicial requirements. As observed by their Lordships of the Supreme Court in Leo Roy Frey v. Superintendent District Jail Amritsar ARI 1958 SC 119 and Sewpujanrai Indrasanari Ltd v. Collector of Customs, AIR 1958 SC 845 a Collector in imposing confiscation and penalties under the Sea Customs Act acts judicially and his order in this respect cannot be deemed to be a mere administrative or executive act.
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