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Issues:
1. Challenge to the validity of personal penalty imposed under Section 167(8) of the Sea Customs Act. 2. Interpretation of Section 23-A of the Foreign Exchange Regulation Act in relation to the powers of the Collector of Customs and the Magistrate. 3. Contention regarding the imposition of a second penalty on the offender under Section 23-A. 4. Analysis of the administrative and criminal penalties under Sections 23 and 23-A. 5. Examination of the concurrent remedies available to the State under the legislation. 6. Comparison of provisions with other Acts and consideration of legislative intent. 7. Impact of administrative actions on subsequent criminal proceedings and jurisdiction of the Collector to impose a personal penalty. Analysis: The case involved a challenge to the personal penalty imposed on the appellant under Section 167(8) of the Sea Customs Act for his involvement in the illegal importation of gold concealed in a cycle. The appellant contested the penalty, arguing that it was invalid. The Court noted that the penalty was administrative in nature, aimed at preventing future infringements and recovering lost revenue. The appellant had also faced criminal prosecution under Section 23 of the Foreign Exchange Regulation Act, resulting in acquittal, which was upheld on appeal. Regarding the interpretation of Section 23-A of the Foreign Exchange Regulation Act, the appellant contended that it imposed a second penalty in addition to that under Section 23, which was rejected by the Court. The Court clarified that the penalties under Sections 23 and 23-A served different purposes, with the former addressing criminal offenses and the latter an administrative penalty to deter future violations and reimburse state expenses. The Court further analyzed the concurrent remedies available to the State under the legislation, emphasizing that the powers of the Collector to confiscate goods did not impede the Magistrate's authority to do the same if the goods were not available due to prior administrative action. The Court interpreted "without prejudice to" in Section 23-A as allowing for both criminal prosecution and administrative penalties, ensuring concurrent actions by the authorities. In considering the legislative intent and comparing provisions with other Acts, the Court rejected the appellant's argument that different wording in Section 23-A implied a different legislative outcome. The Court highlighted the practicality of allowing administrative action alongside criminal proceedings, as delays in criminal cases could inconvenience enforcement agencies. Ultimately, the Court upheld the jurisdiction of the Collector to impose a personal penalty under Sections 23 and 23-A of the Foreign Exchange Regulation Act in appropriate cases. The appeal challenging the penalty was dismissed, affirming the Collector's authority to levy penalties and emphasizing the distinct nature of administrative and criminal penalties under the legislation.
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