Customs adjudication procedure upheld where the claimant had a fair chance to answer adverse material and the explanation was found false.

Customs adjudication under the Sea Customs Act VIII of 1878 was held to be valid where the Collector followed the Act's administrative procedure rather than the Civil or Criminal Procedure Code. Statements were recorded in the ordinary course, the claimant had an opportunity to meet adverse material, and the matter was handled in a careful and judicial manner. The challenge to confiscation and penalty failed because the procedure was sufficient under the Act and the explanation for carriage of the silver was found false.

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Issues: Whether the customs adjudication resulting in confiscation of the silver and imposition of penalty was valid and fair under the Sea Customs Act VIII of 1878.

Analysis: The adjudicating authority under the Sea Customs Act was not required to proceed as a court of law under the Civil or Criminal Procedure Code. The record showed that statements were recorded in the customary course, the claimant had an opportunity to correct or contradict adverse material, and the Collector dealt with the matter in a careful and judicial manner. The Court held that the administrative procedure adopted was sufficient, and that the adjudication complied with the Act. The plea that real injustice had been caused was rejected on the merits as well, the explanation for the carriage of the silver being found false.

Conclusion: The adjudication under the Act was upheld and the challenge to the confiscation and penalty failed.

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