Padma Khastgir, J. - (1.) This Court on 2nd March, 1989 heard and disposed of an appeal filed by the Collector of Customs, Calcutta and others in the Appeal No. 88 of 1987. The respondents, M/s. Jeena & Company, Custom House Agents, filed a copy of the shipping bill dated 18th August, 1986 for shipment of 38 packages of tourist purchases in the name of one J. Sala. In course of examination of the said goods and when opened at random by the Custom Authorities for inspection, it was found that some packages contained packets of Hashis (charas) skilfully wrapped with cellophane paper covered with brown paper having yellow costing. As a result of such inspection, 193 kgs. net (240 kgs. gross) of Hashis was found from those packages. The approximate value of such Hashis contents was Rs. 1,15,00,000/ -. In course of investigation, the office of the writ petitioner, M/s. Jeena and Company was searched and several persons including two executives of M/s. Jeena & Company were interrogated. Summons were issued under Sec. 108 of the Customs Act. The result of such searches and seizure and/or interrogation and/or various documents seized from the office of M/s. Jeena & Company revealed that K. K. Bhattacharjee, an officer handling the particular cargo, and Janardhan Thakur had put their signatures on the relevant documents. One piece of rubber stamp of M/s. Doona & Company of Srinagar was also found inside the drawer of the table used by K. K. Bhattacharjee in the office of M/s. Jeena & Company. According to the Collector of Custom, Calcutta, the Custom House Agents did not comply with the regulation of the Custom House Agents Licensing Regulations and also they aided and abetted one J. Sala, a French national, in his attempt to export the said quantity of as his under the coverage of tourist packages. The chalan stated to have been issued by M/s. Doona & Company was dated 18th August, 1986. But the receipt of some of the goods by M/s. Jeena & Company also bore the date 18th August, 1986, although it was stated that those goods were consigned from Kashmir by M/s. Doona & Company.
(2.) The said K. K. Bhattacharjee put his signature on behalf of M/s. Doona & Company, Srinagar. Hence it appeared that the said form was submitted to the Export Agency, Calcutta, after it being filed and prepared in the office of M/s. Jeena & Company inasmuch as the Collector of Customs was satisfied and had reasons to believe that the writ petitioner Jeena & Company had not only contravened the Customs Agents Licence and Regulation but has also aided and abetted in such attempt for illegal exportation of prohibited goods. Thereby they had committed an offence under the Narcotic Drugs and Psychotropic Substance Act, 1985 as well as they had violated the provisions of the Customs Act As a consequence K. K. Bhattacharjee and Janardhan Thakur, senior personnel of the writ petitioner, were arrested. The Collector of Custom G. Sarengi issued on 26th August, 1986 an order suspending the writ petitioner from further acting as Customs House Agent pursuant to the licence granted in its favour with immediate effect. The notice itself had set out in several paragraphs the facts and circumstances and also the ground upon which the Collector of Customs had exercised its power under Regulation 21, Sub -clause (2).
(3.) Being aggrieved thereby a writ petition was filed which was ultimately heard and decided by S.R. Roy J. (as he then was). The learned Judge in the judgment itself had set aside the said order passed by the Collector of Customs and further the learned Judge observed that the power given under Regulation 21, Sub -rule (2) was bad inasmuch as it did not afford an opportunity to the person of any hearing and also of making any representation on its behalf. From the order that has been passed it indicated that it was only an interim suspension which was passed on 26th August, 1987. Instead of showing a cause to that effect a writ petition was immediately moved on 1st September, 1987. The said order for interim suspension was not a quasi judicial order which was passed under the Rules framed under the statute authorising the Collector of Customs in a given case to pass such order with immediate effect. Regulations 21 and 23 of course provide that the procedure as to how such show cause notice will have to be given and what opportunity of hearing and representation will be given to the person concerned including his right to cross -examination witnesses and challenge the evidence that have been adduced by the authority concerned.;