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TMI Blog1957 (2) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... s. On the 12th of June, 1953, a notice was issued by the Collector of Central Excise, asking the petitioners to show cause why the Chinese dollars should not be confiscated under Section 167(8) of the Sea Customs Act, read with section 23A of the Foreign Exchange Regulation Act. It was explained on behalf of the petitioners that they had not imported the dollars into India, but they had purchased the dollars at Kalimpong for consideration, from three persons to whom the dollars had been released on payment of a redemption fine. It was stated on behalf of the petitioners that 1.030 dollars were purchased from one Chiring Wangdi, to whom the dollars were released by the Assistant Collector of Central Excise at Kalimpong on the 22nd of May, 1952. As regards the rest of the silver dollars, it was explained that the petitioners had purchased them from two person, Karchey Bhutia and Wangchuk Bhutia. The explanation offered by the petitioners was rejected by the Collector of Central Excise and on the 24th of November 1953, he passed an order confiscating the entire quantity of silver dollars under section 167(8) of the Sea Customs Act, read with Section 23-A of the Foreign Exchange Regula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e officer adjudging it shall give the owner of the goods an option to pay in lieu of confiscation such fine as the officer thinks fit." 4.But Act VIII of 1952, which amended the Foreign Exchange Regulation Act (Act VII of 1947), provides that the provisions of the Sea Customs Act would apply with regard to the restrictions imposed by sub-sections (1) and (2) of section 8 of the Foreign Exchange Regulation Act (Act VII of 1947) and all the provisions of the Sea Customs Act shall have effect accordingly, except that section 183 thereof shall have effect as if for the word "shall' therein in the word "may" were substituted. It is necessary in this connection to quote section 9 of the Amending Act (Act VIII of 1952) :— "9. Insertion of new sections 23A and 23B in Act VII of 1947 :— After section 23 of the principal Act, the following sections shall be inserted namely : - '23A. application of Sea Customs Act, 1878. Without prejudice to the provisions of section 23 or to any other provision contained in this Act, the restrictions imposed by sub-sections (1) and (2) of Section 8 sub-sections (1) of Section 12 and clause (a) of sub-section 1 of section 13 shall be deemed to have be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7, dated the 25th March, 1947 the Central Government is pleased to direct that, except with the general or special permission of the Reserve Bank no person shall bring or send into the Provinces of India or from any place outside the sub-continent of India or from any place in the French or Portuguese territories in India— (a) any gold coin, gold bullion, gold sheets or gold ingot, whether refined or not; or (b) any silver bullion, any silver sheets or plates which have undergone no process of manufacture subsequent to rolling, or any uncurrent silver coin." 8.It is necessary to construe the language of Section 183 of the Sea Customs Act in the background of Section 8 and Section 23A of the Foreign Exchange Regulation Act (Act VII of 1947) and the notification of the Central Government dated the 25th of August, 1948, made in the exercise of the powers conferred under Section 8(1) of the Foreign Exchange Regulation Act (Act VII of 1947). If section 183 of the Sea Customs Act is so construed, it is manifest that the Collector of Central Excise had the authority to say that the petitioners would have the option of redeeming the Chinese dollars only on production of a "no objec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and it was the duty of the Collector of Central Excise to give a fair opportunity to the petitioners to correct or contradict the statement contained in report of the Assistant Collector Central Excise of Kalimpong. This view is supported by a decision of a Division Bench of this High Court in Gopi Krishna Prasad v. State of Bihar (A.I.R. 1955 Patna 372). It was held in that case that a person should not be condemned on ex parte statements and no order of removal or discharge should be passed against a Government servant unless he has been given a real and effective opportunity or refuting the statements upon which his notice of discharge is based. In that case a Government servant on probation was served with a notice of show cause against discharge, and he was ultimately discharged without showing him the confidential reports on which the notice of discharge was based and without giving him an opportunity of meeting the allegations. It was held in the circumstances of that case that there was a violation of the principles of natural justice and the order of discharge was illegal and without jurisdiction. The principle has been clearly put by Lord Loreburn in Board of Education v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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