NARENDRA CHANDRA DAS AND ANR. Vs. COLLECTOR OF CENTRAL EXCISE AND LAND CUSTOMS AND ORS.

JUDGEMENT

(1.) THESE two matters can be disposed of by one common judgment. Civil Rule No. 176/62 arises out of an order dated the 7th March 1962 passed by the Collector of Central Excise and Land Customs. The facts are that on receipt of certain information, the shop of Sri Narendra Chandra Das, Proprietor Assam Popular Watch and Cycle Co. Gar Ali, Jorhat was searched on the 26th September 1959. As a result of this search, 135 foreign made wrist watches of different types and sizes were found from a steel almirah and an iron safe. Thereafter a written statement was filed by the Petitioner Sri Narendra Chandra Das on the 26th September 1959 in which he stated that he purchased the watches from different places in the Indian Union as he was carrying on the business of selling watches. He promised to reproduce later on the vouchers under which the purchases were made. Thereafter notice was issued to the Petitioner to show cause why action should not be taken against him under the Land Customs Act, the Sea Customs Act and Section 3(1) of the Imports and Exports (Control) Act, 1947. The show cause notice was issued on the 6th October 1959 by the Assistant Collector of Central Excise and Land Customs. In the notice it was also specified that the Petitioner should show cause as to why the goods should not be confiscated.

(2.) THE objection was specifically taken by the Petitioner that the evidence of the third parties from whom inquiries were made behind the back of the Petitioner could not be used in evidence against him, unless they were produced for purposes of cross -examination. The Collector of Customs made the following observations with regard to this contention of the Petitioner:

(3.) IT also cannot be doubted that the principles of natural justice will depend upon the nature of the tribunal and the circumstances of each case and it will have to be seen from the circumstances of each case whether there has been a violation of the principles of natural justice or not.