P L D 1963 (W (PLP)

Date of hearing : 22nd August 1963. H. T. RAYMOND, J.‑This writ petition is directed against the order of the Collector of Customs dated 3‑12‑1958 and the subsequent orders of the Central Board of Revenue and the Government of Pakistan in this same matter. It arises in this way :‑

2. On the 15th of July 1958 the petitioner was arrested at the City Railway Station, Karachi, by the Anti‑Smuggling Police being found in possession of a quantity of gold. The case was handed over to the Collector of Customs, Karachi, who on 28‑8‑1958 issued a show cause notice to the petitioner requiring him under section 177‑A of the Sea Customs Act to furnish documentary evidence to prove that the goods were lawfully imported into the country failing which to show cause why penal action under section 167 (8) and (81) of the Sea Customs Act should not be taken against him. The petitioner was also called upon to state in his reply whether he desired to be heard in person or through a pleader. On 26‑9‑1958 the petitioner submitted his reply at the end of which he stated that he wished to be heard personally and to lead oral evidence. But, no hearing was accorded to the petitioner and on 3‑12‑1958 the Collector of Customs passed an order convicting the petitioner under section 167 (8) and (81) of the Sea Customs Act, con fiscating the gold in question, and imposing upon the petitioner a fine of Rs.25,000 in lieu of confiscation plus a personal penalty of Rs. 35,

000. On 19‑1‑1959 the petitioner under section 188 of the Sea Customs Act preferred an appeal against the above order to the Central Board of Revenue which appeal was summarily dismissed for the reason that the petitioner had not paid the fine and the penalty imposed on him. The petitioner again approached the Central Board of Revenue and this time the Board by its order dated 4‑2‑1961 was pleased to reduce both the fine and the penalty imposed upon the petitioner from Rs. 25,000 to Rs. 12,000 and from Rs. 35,000 to Rs. 10,000 respectively. The petitioner then preferred a revision before the Central Government and on 25‑8‑1961 the Central Government passed orders dismissing this revision petition. The petitioner then approached this High Court with this writ petition.

3. Appearing on behalf of the petitioner Mr. Muhammad Sadiq contended that the order of the Collector of Customs of 3‑12‑1958 having been passed without hearing the petitioner offends against the principles of natural justice and should, therefore, be quashed. He relied for this submission upon two cases of our Supreme Court namely the Federation of Pakistan v. Sardar Ali (P L D 1959 S C (Pak.) 25) and S. A. Haroon and others v. The Collector of Customs, Karachi and the Federation of Pakistan (P L D 1959 S C (Pak.) 177).

4. Mr. Tufail Ali A. Rahman the Attorney‑General for Pakistan appearing on behalf of the respondents frankly conceded that the order of the Collector of Customs having been made without hearing the petitioner was one which he could no support and that the same applies to the two subsequent orders of the Board of Revenue as well as the Central Government.

5. In view of this position at the conclusion of the arguments in this matter we passed a short order in Court today in these words :‑ "For reasons to be given later we allow this petition with costs and quash the order of the Collector of Customs dated 3‑12‑1958 and later orders. It will be open to the authorities to proceed afresh against the petitioner if so advised". This judgment contains the reason for that short order. K. B. A. Petition accepted.