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Issues:
1. Challenge to orders made under the Sea Customs Act 2. Entitlement to notice of inquiry and imposition of penalty 3. Adjudication authority under Sea Customs Act 4. Offence under section 167(8) - Import regulations contravention 5. Inquiry notice requirement for the true owner of goods 6. Imposition of penalty on a person concerned in the offence 7. Offence under section 167(37) - Wrong description of goods 8. Mandatory provision of section 183 - Option to pay fine in lieu of confiscation Detailed Analysis: 1. The petitioner filed a petition challenging orders under the Sea Customs Act, seeking writs of certiorari, prohibition, mandamus, or direction against the Union of India. The orders involved confiscation of goods and imposition of penalties, leading to appeals and representations to higher authorities. 2. The challenge was based on the petitioner's right to notice of inquiry and being heard before the imposition of penalties, citing a violation of fundamental principles of justice. The issue revolved around the necessity of providing an opportunity to the concerned parties before penalties are imposed. 3. The Sea Customs Act designates the Customs Collector as the adjudication authority for confiscation and penalties. The use of the term "adjudged" implies a quasi-judicial function, making orders under the Act subject to judicial review through writs of certiorari. 4. Section 167(8) of the Act pertains to offences related to contravening import regulations. The inquiry and penalty provisions focus on the owner of the goods, who must declare the goods' details during importation, emphasizing the owner's role in compliance and liability. 5. The inquiry notice requirement for the true owner of goods was a crucial aspect of the challenge. The Act does not mandate notice to persons other than the owner as defined in section 29, who fills the bill of entry or shipping bill, unless they are directly involved in the offence. 6. When imposing penalties on persons concerned in the offence under section 167(8), the principle of natural justice mandates providing a reasonable opportunity to be heard. The Customs Collector must notify such persons to show cause before penalties are levied. 7. Section 167(37) deals with offences related to providing incorrect descriptions of goods. While confiscation may involve only the owner, penalties for others concerned in the offence require notice and an opportunity to be heard before imposition. 8. Section 183 mandates giving the owner an option to pay a fine instead of facing confiscation, but its application can be discretionary based on import regulations. The Act's provisions were analyzed in light of subsequent amendments and extensions, clarifying the Collector's authority in such cases. In conclusion, the judgment set aside the penalties imposed on the petitioner due to the lack of notice and opportunity to be heard. The analysis covered various legal aspects, including adjudication authority, inquiry notice requirements, penalty imposition, and mandatory provisions under the Sea Customs Act.
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