Sankak Prasad Mitra, J. - (1.) This is an appeal from the Judgment and Order if Sinha J. (as he then was) dated the 25th November, 1953. The facts briefly are that prior to the 1st of June, 1951, the export of Aluminium to Pakistan was permissible under an Open General licence. There was no prohibitior on such exports. BY a Notification dated the 1st June. 1951, the Government of India, imposed a prohibition. M/s. Sovachand Mulchand the appellant before us applied on the 10th July, 1951 to the Land Customs Authorities at Sealdah for a permit to export a certain quantity of aluminium warp to Mymonsingh in Eastern Pakistan. The Government of India on July 12, 1951, rejected the application: but since the notification of the 1st June, 1951 had not been communicated to Sealdah. a wagon was allotted to the petitioner on the 13th July, 1951 for despatch of goods on the 14th. As the goods were not tendered, the Railways, we were told, cancelled the allotment. On the 11th July, 1951, the notification of the 1st June, 1951. reached Sealdah. The petitioner did not get in touch with the authorities at Sealdah and on the 16th July, 1951, made another application to the Land Customs at Naihati for a permit to export the same quantity of adminium to Mymonsingh. The Naihati authorities gave the requiste permission as they were not aware of the 1st June notification The petitioner thereupon exported aluminium to Eastern Pakistan
(2.) On the 31st August, 1951, the Collector of Central Excise and Land Customs gave a notice to the petitioner alleging that the petitioner had exported the said consignment of aluminium in violation of the notification of the 1st June, 1951. In this notice it was alleged (a) that the Land Customs Officer refused to pass the goods under an Open General Licence; (b) that the Railways had cancelled the wagon which was allotted to the petitioner; (c) that the petitioner came to know that the instructions restrict line the export of aluminium ware had not till then reached the Naithatl Land Customs Station; (d) that in order to defeat the export trade control restrictions the petitioner speedily transported the consignment by a lorry to the Naithati Land Customs station; (e) that taking advantage of the fact that the officer at Naithati was not aware of the notification, the petitioner submitted a fresh export application dated the 16th July 1951; and (f) that having obtained a permit from the officer at Naihati. the petitioner exported the said consignment to Eastern Pakistan. The petitioner was charged with exportation of the consignment in contravention of Section 19 of the Sea Customs Act. 1878 deliberately and with full knowledge of the illegality of the petitioner's action The petitioner was called upon to explain why action should not be taken against the petitioner under Section 167(8) of the Sea Customs Act, 1878 for this deliberate and wilful breach of Section 19 of the Act. It was stated in this notice that if no reply were received within seven days from the receipt of this "memo". the case would be decided ex parte. This show cause notice was signed by an Officer ''For Collector of Central Excise & Land Customs. Calcutta."
(3.) The petitioner save a reply to this show cause notice. The date of the reply does not appear from page 20 of the Paper Book In this reply the petitioner staled, inter alia, that (a) the consignment which was passed at the Naihati Land Custonis station was completely different from the one for which the petitioner had applied for an Open General Licence to the Sealdha Authorities and (b) the petitioner had no information about any restriction on the movement of aluminium ware to Eastern Pakistan.;