9911796707
TMI Blog1970 (10) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... if the actual value of any item exceeds the C.I.F. value indicated in the licence by more than 5%." The respondents submitted a bill of entry dated July 1, 1960, disclosing the C.I.F. value of the consignment as Rs. 45,179.92 inclusive of landing charges, and cleared the consignment after paying duty assessed by the Customs authorities on the real value of the goods as disclosed in the bill of entry. 2. On June 20, 1961 the Customs authorities issued a notice requiring the respondents to show cause why penal action should not be taken against them under Section 167(8) of the Sea Customs Act, 1878, as being persons concerned in the unauthorised importation of the goods. This notice was amended by notice dated September 21, 1961, whereby th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Act, 1878, the offences mentioned in the first column of the Schedule are punishable to the extent mentioned in the third column of the same with reference to such offences respectively :- OFFENCES SECTION OF THIS ACT TO WHICH OFFENCE HAS REFERENCE PENALTIES 8. If any goods, the importation or exportation of which is for the time being prohibited or restricted by or under Chapter IV of this Act, be imported into or exported from India contrary to such prohibition or restriction; or 18 & 19 such goods shall be liable to be confiscated; and any person concerned in any such offence, shall be liable to a penalty not exceeding three times the value of the goods, or not exceeding one thousand rupees. Chapter IV of the Sea Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordingly, except that Section 183 thereof shall have effect as if for the word "shall" therein the word "may" were substituted. (3) ............................................" Section 5 of the Imports and Exports (Control) Act, 1947, as originally enacted, provided : "If any person contravenes any order made or deemed to have been made under this Act, he shall, without prejudice to any confiscation or penalty to which he may be liable under the provisions of the Sea Customs Act, 1878, as applied by sub-section (2) of Section 3, be punishable with imprisonment for a term which may extend to one year, or with fine, or with both." 7. In exercise of the powers conferred by Sections 3 and 4A of the Imports and Exports (Control) Act, 1947 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Sea Customs Act, 1878, read with Section 3(2) of the Imports and Exports (Control) Act, 1947, authorised the imposition of penalty, if goods were imported in contravention of any order under the Imports and Exports (Control) Act, 1947, but the section did not, expressly or by implication authorise confiscation of goods imported under a valid licence on the ground that a condition of the licence not imposed by the order was infringed. 9. This view was reiterated by this Court in Boothalinga Agencies v. V.T.C. Poriaswami Nadar, (1969) 1 SCR 65. These cases were decided on the interpretation of Section 5 of the Imports and Exports (Control) Act, 1947, as it stood before it was amended by Act 4 of 1960. By the Imports and Exports (Control ..... X X X X Extracts X X X X X X X X Extracts X X X X
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