Case ID: 1718

Judgment:
Appeal No. 770 of 1962. Appeal by special leave from order No. 1742 of 1960 of the Government of India Ministry of Finance (Department of Revenue) dated December 17	 1960 in Custom Revision Application No. 1631 of 1959 and/or from the order dated May 12	 1959 of the Central Board of Revenue in Customs Appeal No. 151 of 1959 and Petition No. 138 of 1961 Petition under article 32 of the Constitution of India for the enforcement of Fundamental Rights. Sachin Chaudhury	 B. Sen and section N. Mukherjee	 for the appellant (in C.A. No. 770/62) and the petitioner (in peti tion No. 138/1961). section V. Gupte	 Additional Solicitor General	 D. R. Prem and R. H. Dhebar	 for the respondents (in C.A. No. 770/62 and petition No. 138 of 1961). February 3	 1964. The Judgment of the Court was delivered by GAJENDRAGADKAR C.J. This appeal by special leave raises a short question about the true scope and effect of section 52A of the (No. 8 of 1878) 597 (hereinafter called 'the Act '). The appellant	 the Indo China Steam Navigation Co. Ltd.	 which carries on the business of carriage of goods and passengers by sea	 owns a fleet of ships	 and has been carrying on its business for over 80 years. One of the routes plied by its ships is the Calcutta Japan Calcutta route. An order has been passed by the Customs Authorities confiscating the appellant 's motor vessel 'Eastern Saga" under section 167(12A) of the Act	 and giving the appellant the option under section 183 of paying a fine of Rs. 25 lakhs in lieu of confiscation. The appellant contends that this order has been based upon a misconstruction of the provisions of section 52A. The vessel "Eastern Saga" has 6	631 gross registered tons	 and 4	441 net registered tons. It has an overall length of 475 2 1/2" a breadth of 59 3" and a summer draft of 24 7". lit carries a crew of 14 officers and 56 seamen. It appears that the vessel has 119 separate rooms	 including 34 crews ' cabins	 8 passengers ' cabins	 a sailor 's mess	 a fireman 's mess	 a comprador 's office	 a hospital	 a boys ' mess	 a ship 's office	 an engineer 's office	 a saloon	 lounge	 pantry	 chart room	 radio officer 's cabin	 captain 's cabin		 wheel house	 alleyways	 and stairways. It is clear that the vessel is a well equipped big vessel. It has also domestic; refrigeration compartments which are lined by insulated walls. All crew accommodation in the vessel has been in sulated as required by statutory regulations. Such insula tion consists of a sheathing or panelling of fire board or similar material tacked to wooden frames inserted between the stiffeners jutting out from the steel bulkheads or walls of the said vessel	 in consequence of which hollow spaces are left between the panelling and the walls of the vessel	 The said panelling or sheathing formed a removable feature or furnishing of the said vessel. The 'Eastern Saga ' arrived at Calcutta from the Far East on October 29	 1957. In the course of its ordinary voyage	 as a cargo vessel carrying	 a legitimate cargo of 24	815 packages of general merchandise weighing 1	506 tons	 it was rummaged by Calcutta Customs Officers on the 30th and 31st October and on the 12th November	 1957 598 On search being made of the vessel 's domestic refrigeration compartments	 a two tier white painted shelf was found fixed to the insulated wall of the handling room. The screws which seemed like holding the shelf to the wall. in fact	 did not do so they had been hammered flat and could not be turned by a screw driver; the shelf was held by some wooden plugs which had been hidden below a coat of paint; below the shelf	 there was a hole in the panelling closed with a plug; this hole gave access to the insulation space of the compartment; it was of the size 7"X4 1/2". Nothing was found hidden in that space. A cabin on the forecastle of the vessel was then searched and two rectangular openings in the cabin wall panelling were discovered behind a steel clothes locker which was screwed to the wall. One of these was closed with a wooden cover. They measured 5"X 13" and 5" X 5" respectively. Nothing was found hidden in either of these two spaces. The cabin marked "Compradoree ' was also searched	 and when a wooden bench which	 was screwed to the wall panelling was removed	 two rectangular holes were found in the panelling behind the bench. These holes which were covered with wooden plugs and overpainted	 measured 5" X 4 1/2" and 8" X2 1/2". Nothing was found in these spaces either. The cabin of No. 1 Fitter was then searched and two rectangular holes were found in the visible part of the wall panelling which had been filled in and overpainted; they were respectively 7 1/2"X 10 1/2" and 12" X 12" in size. Nothing was found hidden in these spaces. That took the. searching party to the sailors ' accommodation where a hole measuring 2 1/2"X5 1/2" was found in the wall paneling behind the back batten of a wooden seat which had been screwed to the wall. This hole was covered with a piece of wood and over painted. The hole opened into a space and in that space	 the Customs Officers found a large quantity of gold in bars. Further search in the sailors ' accommodation led to the discovery of a hole in the wall panelling behind a steel clothes locker which was closed with a wooden plug. Nothing was found in it. That is how a search was made by the customs officers on Eastern Saga and in one of the holes a large quantity of gold in bars was discovered. 599 On November 12	 1957	 notices were served on the owners ' Agents at Calcutta	 M/s. Jardine Henderson and Co. Ltd.	 and on the master of the vessel	 Captain Kiunear	 respectively to show cause why the vessel should not be con fiscated under section 167(12A) since it had contravened section 52A of the Act and penal action should not be taken against the agents and the master in that behalf. On the same day	 a notice in similar terms was issued to Kwok Cho	 a member of the crew of the Eastern Saga who had come forward to claim the gold which was discovered as a result of the search. On November 13	 1957	 a further notice to show cause was served on the master in regard to another hole which had been discovered after the issue	 of the first notice. The agents and the master thereupon sent elaborate replies setting forth their pleas that	 in law	 no action could be taken against them. The master pleaded that he had no knowledge of the presence of gold or unauthorised holes in the ship and had taken all reasonable precautions in accordance with the Company 's instructions. He fully adopted the other pleas made by the agents. The agents substantially relied on a report by M/s. Norman Stewart and Co.	 Marine Surveyors	 Naval Architects and Consulting Engineers	 and urged that unless special	 extensive	 time consuming and uneconomic detailed searches were carried out	 it was impossible to discover special hiding places like the ones discovered on the search made by the customs authorities. They also urged that they had no knowledge about the holes or about the gold which was discovered from one of them. They referred to the statement made by Kwok Cho and alleged that the said statement showed that gold could be smuggled by a smuggler without the knowledge of the master and the owners of the ship. The ship moves on High seas from place to place	 during the course of business	 and it was impossible that the master	 though in the ship	 would know anything about the criminal activities of a smuggler carried on in nooks and corners of the ship	 and it was inconceivable that the owners of the ship would ever know what was happening on the ship during its travel on the High seas. They also relied on the fact that they had taken all the precautions which could be taken reasonably and had issued express and definite instructions 600 to their crew against committing any offence like smuggling. On receiving the replies sent by the agents	 the master	and Kwok Cho	 the Additional Collector of Customs heard the appellant	 and on November 23	 1957	 he passed the impugned order. He held that having carefully considered the written explanations tendered and oral arguments urged before him	 he was satisfied that the preventive measures taken by the owners	 the agents	 and the master proved to be hopelessly inadequate and ineffective. He accepted their. plea that they need not be regarded as persons concerned in the illegal importation of gold into India within the meaning of section 167(8) of the Act. He also upheld their plea that the openings found in the cabin of No. 1 Fitter did not attract the provisions of section 167(12A). In regard to other matters	 the explanations offered appeared to him to be unsatisfac tory and unacceptable. His conclusion	 therefore	 was that the vessel had clearly rendered itself liable to confiscation under section 167(12A) because it had infringed the provisions of section 52A. The quantity of gold found on the vessel was approximately of the value of Rs. 23	79	490/80 nP. Rs. 109/24 nP. per tola	 and he noticed the fact that this was the recovery made in one of the several cavities found on the ship. He was	 therefore	 inclined to infer several holes discovered in the vessel indicating the extent to which the hiding places were used for contravening section 52A. That is why he confiscated 1	358 gold bars discovered as a result of the search absolutely under section 167(8) read with section 23A of the Foreign Exchange Regulation Act. He also imposed a personal penalty of Rs. 10	000 on the sailor Kwok Cho. In regard to the ship	 he directed that Eastern Saga be confiscated under section 167(12A) and in lieu thereof	 he gave the owners of the ship an option to pay a fine of Rs. 25 lacs which he directed should be paid within 30 days of the date of the despatch of the order	 or such extended time as may be allowed. In passing this order	 the Additional Collector observed that he had taken into consideration the fact that the agents had already suffered some loss due to the vessel 's detention at the port. The appellant then preferred an appeal before the Central Board of Revenue. The Board considered the matter and came to the conclusion that none of the contentions 601 raised by the appellant was either warranted or supported by the law as it stands. The Board expressed its concurrence with the conclusions of the Additional Collector that the offence under section 52A of the Act had been proved	 and the appellant was liable to be dealt with under section 167(12A) of the Act. In regard to the grievance made by the appellant that the fine imposed by way of option was excessive	 the Board observed that having regard to the quantity and value of the smuggled gold and other relevant facts	 it was not inclined to make any change in the said order. The penalty imposed on the master	 said the Board	 was also not so large as to need any revision. It is not disputed that the value of the ship is very much more than the amount of Rs. 25 lacs imposed by way of fine under section 183. This order was pronounced on May 12	 1959. The appellant 's attempt to move the Government of India in its revisional jurisdiction failed and its application was dismissed on December 20	 1960. The appellant then moved this Court for special leave and it is with the special leave granted by this Court that the present appeal has come before us. At the hearing of this appeal	 the learned Additional Solicitor General has urged a preliminary objection. He contends that none of the Customs Authorities which had dealt with the appellant 's case is a tribunal under article 136(1) of the Constitution	 and so	 the appeal preferred by the appellant is incompetent. It is true that special leave has been granted to the appellant by this Court	 but there can be little doubt that even in cases where special leave has been granted at the ex parte hearing of the matter on the petition of the appellant for special leave	 the respondent can at the final hearing	 raise a preliminary contention that special leave should not have been granted	 since the decision	 judgment	 or order appealed against	 has not been pronounced either by a Court or Tribunal within the meaning of article 136(1). The Additional Solicitor General argues that neither the Customs Collector	 nor the Central Board of Revenue	 nor the Central Government is a Tribunal	 and so	 special leave granted to the appellant should be revoked on that ground. It is settled by decisions of this Court that the Customs Officer who initially acts under section 167(12A) is not a Court 602 or Tribunal	 though it is also settled that in adjudicating upon the question as to whether section 52A has been contravened by any ship and by such contravention the said ship has made itself liable to confiscation under section 167(12A)	 the Customs Officer has to act in a quasi judicial manner. In Shewpujanrai Indrasanarai Ltd. vs Collector of Customs and Others(1) this Court has held that an order of confiscation or penalty passed under the is not a mere administrative or executive act	 but is really a quasi judicial act	 and	 therefore	 an application for a writ of certiorari lies in respect of such order under article 226 of the Constitution. In expressing this conclusion	 section K. Das J. who spoke for the Court	 has referred to two earlier decisions where this point had been considered and it was held that in holding his proceedings under the 	 the Collector acts judicially	 vide F. N. Roy vs Collector of Customs	 Calcutta	 (2) and Lea Roy Frey vs The Superintendent	 District Jail	 Amritsar and Anr.(3). Similarly	 in Thomas Dana vs State of Punjab	(1) this Court has observed that the Collector and other Officers in the hierarchy mentioned by the may have to act judicially in the sense of having to consider evidence and hear arguments in an informal way; even so	 the Act does not contemplate that in doing so	 the said authorities are functioning as a Court. In Maqbool Hussain vs The State of Bombay etc.	(1) while dealing with the impact of the confiscation of goods under the relevant provisions of section 167 of the Act on the question as to the constitutionality of a subsequent prosecution launched against a person whose goods had been confiscated	 this Court had occasion to consider the effect of the order of confiscation in relation to the provisions of article 20 Of the Constitution	 and it was held that the proceeding before the Sea Customs Authorities under the Act was not a prosecution and the order of confiscation was not a punishment inflicted by a Court or Judicial Tribunal within the meaning of article 20(2)	 and so	 the impugned prose (1) ; (2) ; (3) ; (4) [1959] Supp. (1) S.C.R. 274. (5) ; at p. 742. 603 cution was not incompetent or invalid. It would thus be seen that one of the points which this Court had to consider in that case was whether the Collector who had passed the order of confiscation	 was a Judicial Tribunal within the meaning of article 20	 and the answer rendered by this Court was in the negative. It is true that in giving this answer this Court has observed that the Customs Officers are not required to act judicially on legal evidence tendered on oath and they are not authorised to administer oath to any witness. The appeals	 if any	 lie before the Chief Customs Authority which is the Central Board of Revenue and the power of revision is given to the Central Government which certainly is not a judicial authority. It would be noticed that the last observation is purely in the nature of an biter observation because the status of the Central Board of Revenue or the Central Government is dealing with the appeals or revision applications under section 190 and 191 of the Act did not fall to be considered in that case	 was not argued	 and naturally has not been examined; and so	 this observation cannot be treated as a decision on the question which has been argued before us in the present appeal. The result	 therefore	 is that it is no longer open to doubt that the Customs Officer is not a Court or Tribunal	 though in adjudicating upon matters under section 167 of the Act	 he has to act in a judicial manner. It may be conceded that neither the Central Board of Revenue	 nor the Central Government is a Court within the meaning of article 136. The question which then arises is	 can the Central Board of Revenue exercising its appellate power under section 190 of the Act	 or the Central Government exercising its revisional jurisdiction under section 191	 be held to be a Tribunal under article 136? It is clear that before an appeal can be enter tained in this Court under article 136	 two conditions have to be satisfied; the order impugned must be an order of a judi cial or quasi judicial character and should not be purely an administrative or executive order; and the said order should have been passed either by a Court or a Tribunal in the territory of India. It is difficult to lay down any definite or precise test for determining the character of a body which is called upon to adjudicate upon matters brought before it. Sometimes in deciding such a question	 courts enquire 604 whether the body or authority whose status or character is the subject matter of the enquiry	 is clothed with the trap pings of a court. Can it compel witnesses to appear before it and administer oath to them	 is it required to follow certain rules of procedure	 is it bound to comply with the rules of natural justice	 is it expected to deal with the matters before it fairly	 justly and on the merits and not be guided by subjective considerations; in other words	 is the approach which it is required to adopt judicial or quasi judicial approach? If all or some of the important tests in that behalf are satisfied	 the proceedings can be characterised as judicial proceedings and the test of trappings may be said to be satisfied. But apart from the test of trappings	 another test of importance is whether the body or authority had been constituted by the State and the State has conferred on it its inherent judicial power. If it appears that such a body or authority has been constituted by the legislature and on it has been conferred the State 's inherent judicial power	 that would be a significant	 if not a decisive	 indication that the said body or authority is a Tribunal. It is in the light of these considerations that we have to examine the question as to whether the Central Board of Revenue and the Central Government is a Tribunal or not under article 136. Before doing so	 however	 we may refer to some of the decisions which were cited at the Bar on this point. In M/s. Harinagar Sugar Mills Ltd. vs Shyam Sunder Jhun jhunwala and Others(1) the question raised before this Court was whether the Central Government while exercising its powers under section 111(3) of the (No. 1 of 1956) is a Tribunal within the meaning of article 136	 or not. In dealing with this question	 this Court first enquired whether	 while exercising its powers under section 111 of the 	 the Central Government was required to act judicially or not. The scheme of section 111 was then analysed and it was observed that in an appeal preferred under section 111	 there was a lis or dispute between the con testing parties relating to their civil rights	 and the Central Government was invested with the power to determine that dispute according to law. This dispute was in regard to the claim made by a transferee of a Company 's shares to have (1) ; 6o5 his transfer registered in the Company 's register	 and the view which this Court took was that when such a dispute goes before the Central Government under section 111	 it has to consider and decide the proposal and the objections in the light of the evidence	 and not on grounds of policy or expe diency. That is why this Court came to the conclusion that the Central Government was a Tribunal under article 136 of the Constitution. In support of the view taken on this point	 this Court referred to an earlier decision in Shivji Nathubhai vs The Union of India and Ors. 	(1) where it was held that the Central Government exercising power of review under r. 54 of the Mineral Concession Rules	 1949 against an administrative order of the State Government granting a mining lease was subject to the appellate jurisdiction of this Court	 because the power to review was judicial and not administrative. Thus	 these	 two decisions show how the character of the adjudication made by the Central Government either under section 111(3) of the 	 or under r. 54 of the Mineral Concession Rules	 1949	 was determined by this Court. As illustrations of cases where the application of the said tests leads to the conclusion that certain authorities cannot be held to be tribunals	 we may refer to the decisions of this Court in Jaswant Sugar Mills Ltd.	 Meerut vs Lakshmi Chand and Ors.(2) and Engineering Mazdoor Sabhaand Anr.v. Hind Cycles Ltd.(3). It is in the licht of these decisions that we will proceed to consider whether the Central Board of Revenue and the Central Government can be said to be a Tribunal under article 136 of the Constitution. In considering this matter	 let us briefly examine the procedure prescribed by the Act in relation to the adjudica tions made under its provisions. Before we do so	 however	 we ought to refer to the authorities that function under the Act. Section 3 of the Act refers inter alia	 to three authorities which function under it. The Chief Customs Authority is the Central Board of Revenue constituted under the . The Chief Customs Officer is the Chief Executive Officer of Sea customs for any (1) ; (2) [1963] Supp. 1 S.C.R. 242. (3) [1963] Supp. 1 S.C.R. 625. 606 port to which the Act applies; and the Customs Collector includes every officer of Customs for the 'time being in separate charge of a custom house	 or duly authorised to perform all	 or any special duties of an officer so in charge. It is by reference to these three categories of officers that the procedure prescribed by the Act has to be considered. Chapter XVII of the Act deals with the procedure relating to offences	 appeals	 etc. Section 169 confers on the Customs Officers power to search on reasonable suspicion. Section 170A confers power on the Customs Officer to screen or X ray bodies of persons for detecting secreted goods. Section 171 prescribes the powers of Customs Officer for boarding and searching such vessels. Section 171 A lays down the powers of Officers of Customs to summon persons to give evidence and produce documents. The power to summon a person to give evidence would include the power to administer oath to him under section 4 of Act 1 of 1873. An enquiry held by the Officer of Customs under section 17 1 A is by sub section (4) of section 171 A deemed to be a judicial pro ceeding within the meaning of sections 193 and 228 of the Indian Penal Code. Under section 183	 the officer adjudging the matter brought before him under section 167 of the Act is empowered to give an option to a person to pay a fine in lieu of confiscation. Having thus broadly referred to the provisions relating to adjudication by the Customs Officer	 we would now examine the provisions in regard to appeals and revisions made by the Act. Section 188 provides for an appeal against any decision or order passed by any officer of Customs	 and it requires that the said appeal must be filed within three months from the date of the order or decision challenged. This appeal lies to the Chief Customs Authority	 or in such cases as the Central Government directs	 to any Officer of Customs not inferior in rank to a Customs Collector and empowered in that behalf by name or in virtue of his office by the Central Government. The section further provides that the appellate authority may make such enquiry and pass such order as it thinks fit	 confirming	 altering or annulling the decision or order under appeal. The proviso to this section makes it clear that no order passed in appeal can impose upon the person any greater confiscation	 penalty or 607 rate of duty than has been adjudged against him in the original decision or order. The section adds that every order passed in appeal hall be final	 subject to the power of revision conferred by section 191. It is thus clear that the orders passed by the Officers of Customs are made appeal able	 and the appellate authority is required to reconsider the matter	 hold additional enquiry if thought necessary and decide the contentions raised by the appellant on the merits. Section 189 refers to the requirement of the deposit of duty demanded which has to be made by the appellant pending the appeal	 and it naturally provides that if as a result of the decision of the appeal	 the whole or any portion of the amount deposited is not leviable	 the Customs Collector shall return such amount or portion	 as the case may be	 to the owner of such goods on demand by such owner. Section 190 confers upon the Chief Customs Authority the power to remit penalty or confiscation. Section 190A deals with the revisional powers of the Chief Customs Authority and the Chief Customs Officer; and section 191 prescribes for the revisional powers of the Central Government. Both the revisional powers specified by section 190A and section 191 can be exercised either suo motu by the revisional authority	 or on an application made by an aggrieved party in that behalf. That	 briefly	 is the scheme of appeals and revisions contemplated by the Act. There is a regular hierarchy of authorities beginning with the Customs Officer who deals with the problems of adjudication initially and ending with the Central Government which is the final revisional autho rity. We may also incidentally refer to Rule 49 of the Rules framed by the Central Government in exercise of powers conferred on it by section 9 (c) of the Act. This Rule provides that every appeal presented to the Chief Customs Authority under section 188 and every application made to the Governor General in Council under section 191 shall be accompanied by a copy of the decision or order by which the appellant or the applicant is aggrieved. The question which we are consider ing at this stage is whether the appellate authority acting under section 188 and the revisional authorities acting under sections 190A and 191 can be said to be tribunals within the meaning of article 136. 608 It is thus clear that after the order of confiscation is made under section 167(12A) and an option is given to the owner of the offending ship under section 183	 the initial proceedings taken 'under the Act come to an end and a stage is reached for making an appeal against the order of confiscation or the imposition of fine. In the present appeal	 we are concerned with the subsequent stage of the proceedings	 because what we have to decide on the preliminary objection raised by the Additional Solicitor General is the status or character of the appellate authority or the Central Gov ernment which exercises its revisional jurisdiction. In our opinion	 having regard to the scheme of the sections which we have just cited	 there is no difficulty in holding that the Central Board of Revenue which functions as an appellate authority	 and the Central Government which exercises revi sional powers are both Tribunals within the meaning of article 136 of the Constitution. A dispute is raised either by way of appeal or revision by the party aggrieved by the order passed by the Customs Officers	 and that dispute has to be tried by the appellate or the revisional authority in the light of the facts adduced in the proceedings and according to law. All the proceedings under the Act	 whether before the Customs Officer	 or whether in appeal or revision	 have to be conducted in accordance with the principles of natural justice and they are in that sense judicial or quasi judicial proceedings. The fact that the status of the Customs Officer who adjudicates under section 167(12A) and section 183 of the Act is not that of a tribunal	 does not make any difference when we reach the stage of appeal or revision. A period of limitation is prescribed for the appeal	 a procedure is prescribed by Rule 49 that the appeal or revision must be accompanied by a copy of the decision or order complained against	 and the obvious scheme is that both the appellate and the revisional authorities must consider the matter judicially on the evidence and determine it in accordance with law. It is obvious that heavy fines are imposed in these proceedings and the confiscation orders passed may affect ships of very large value. By his appeal or revisional application the ship owner naturally contends that the order of confiscation is improper or invalid and he sometimes urges that the fine imposed is unreasonable and excessive. Where disputes of this character are raised before the appellate or 609 the revisional authority	 it would be difficult to accede to the argument that the authority which deals with these dis putes in its appellate or revisional jurisdiction is not a tribunal under article 136. These authorities are constituted by the legislature and they are empowered to deal with the disputes brought before them by aggrieved persons. the scheme of the Act	 the nature of the proceedings brought before the appellate and the revisional authorities. the extent of the claim involved	 the nature of the Denalties imposed and the kind of enquiry which the Act contemplates	 all indicate that both the appellate and the revisional authorities acting under the relevant provisions of the Act constitute Tribunals under article 136 of the Constitution	 because they are invested with the judicial power of the State	 and are required to act judicially. Therefore	 we must over rule the preliminary objection raised by the Additional Solicitor General and proceed to deal with the appeal on the merits. That takes us to the principal question as to the cons truction of section 52A of the Act which has been elaborately argued before us by Mr. Sachin Choudhury. Section 52A provides that no vessel constructed	 adapted	 altered	 or fitted for the purpose of concealing goods shall enter	 or be within the limits of any port in India	 or the Indian customs waters. This section is the only section included in Chapter VIA and it was inserted by Act 10 of 1957. The plain construction of this section appears to be that whenever a ship answering the description contained in its first part enters or is within the limits of any port in India	 or the Indian customs waters	 it contravenes the prohibition prescribed by it. The prohibition is against the construction	 adaptation	 alteration or fitting for the purpose of concealing goods. What has to be proved against a vessel which is charged with having contravened section 52A is that there has been a construction	 adaptation. alteration or fitting	 and that the said construction	 adaptation	 alteration or fitting has been made for the purpose of concealing goods. Therefore	 if an alteration in a vessel made for the purpose of concealing goods is proved	 the contravention of section 52A must be inferred. In other words	 the section prohibits absolutely the entry of vessels which show that there has been any 134 159 S.C. 39. 610 construction	 adaptation	 alteration or filling made in them for the purpose of concealing goods. Mr. Choudhury contends that the contravention of section 52A cannot be established unless the mens rea is proved against the persons responsible for the alleged contravention. In that connection he has relied on the fact that the section makes no difference between concealed goods which are not contraband and those which are contraband. In other words	 the argument is that if an alteration is proved to have been made for the purpose of concealing goods which are legitimately carried by the vessel	 even so the contraven tion would attract the provisions of section 167(12A) of the Act. That being so if the sweep of the prohibition prescribed by section 52A is so wide	 it is necessary to import the requirement of mens rea in determining its scope. He has also relied on the well recognised principle of criminal jurisprudence that unless a statute creating an offence and providing for its punishment clearly	 or by necessary implication	 rules out mens rea as an essential part of the offence	 no person should be found guilty of the said offence unless his guilty mind is proved. There is no doubt that in Ravula Hariprasada Rao vs The State(1)	 this Court speaking through Fazl Ali J.	 has accepted the observations made by the Lord Chief Justice of England in Brend vs Wood(1) that "it is of the utmost importance for the protection of the liberty of the subject that a Court should always bear in mind that unless the statute	 either clearly or by necessary implication	 rules out mens rea as a constituent part of a crime	 a defendant should not be found guilty of an offence against the criminal law unless he has got a guilty mind". (vide also Sherras vs De Rutzen(3). It may also be conceded that offences in respect of which mens rea is not required to be established	 are usually of a comparatively minor character and sentences imposed against the offenders are	 therefore	 not of a severe type; and in the present case	 it cannot be disputed that the con fiscation of the ship may mean a serious loss to the owner (1) ; (2) 	 318. (3) 	 921. 611 of the ship	 or imposing a fine against him by way of giving him option in lieu of the confiscation of his ship may also involve the payment of a very large amount; and so	 prima facie	 there is some force in Mr. Choudhary 's argument that the element of mens rea should not be excluded in consider ing the scope and effect of section 52A of the Act. On the other hand	 the scheme of section 167 supports the contention of the Additional Solicitor General that if we read section 52A along with section 167(12A)	 it would be clear that the legislature intends	 by necessary implication	 the exclusion of mens rea in dealing with the contravention of section 52A. Section 167(12A) provides that if a vessel constructed	 adapted	 altered or fitted for the purpose of concealing goods under section 52A	 enters or is within the limits of any port in India or within the Indian Customs waters such vessel shall be liable to confiscation and the master of such vessel shall be liable to a penalty not exceeding Rs. 1	000. It would be noticed that in column 1	 section 167(12A) reproduces the material words of section 52A and does not add the words "knowingly or wilfully". It is significant that the words "knowingly or wilfully" are used in several other provisions contained in section 167. Section 167(14) and section 167 (61) use the word "wilfully" in respect of the commission of the offences there specified. Similarly section 167(3) and section 167(81) use the word "knowingly" and section 167(78) uses the word "intentionally". Similarly	 in section 167(8)	 though the words "knowingly or wilfully" are not used	 we have the expression "concerned in"	 and that may introduce considerations of mens rea. Thus	 where the legislature wanted to introduce the knowledge or intention actuating the commission of the offence as an essential element of the offence	 it has used appropriate words to indicate that intention. The failure to use a similar word in section 167(12A) cannot	 therefore	 be regarded as accidental	 but must be held to be deliberate. In our opinion	 there is some force in this argument as well. Besides	 there can be no doubt that in construing a section	 it would be relevant for the Court to consider whether the construction for which Mr. Choudhary contends would not make the provisions of section 52A read with section 167 (12A) substantially nugatory. If it appears that the adoption 612 of the said construction would substantially defeat the very purpose and intention of the legislature in enacting the said section	 that would be a legitimate reason for rejecting the said construction. If the words used in section 52A are capable of only one construction and no other	 and that construction is the one suggested by Mr. Choudhary	 the fact that by adopting the said construction the section would be rendered nugatory	 would not be of any material significance. If	 on the other hand	 two constructions are reasonably possible one of which leads to the anomaly just indicated	 while the other does not and helps the effectuation of the intention of the legislature	 it would be the duty of the Court to accept the latter construction. The intention of the legislature in providing for the prohibition prescribed by section 52A is	 inter alia	 to put an end to illegal smuggling which has the effect of disturbing very rudely the national economy of the country. It is well known	 for example	 that smuggling	of gold has become a serious problem in this country and operations of smuggling are conducted by operators who work on an international basis. The persons who actually carry out the physical part of smuggling gold by one means or another are generally no more than agents and presumably	 behind them stands a well knit Organisation which	 for motives of profit making	 undertakes this activity. That is why section 52A makes an absolute prohibition against the entry of a vessel which contains	 inter alia any alteration made for the purpose of concealing goods. Entry of contraband gold with the help of ships has thus become a serious problem and is intended to be checked by this absolute prohibition. If it was held that the knowledge of the owners of the offending vessel or of its master should be proved before section 52A is held to be contravened	 in a majority of cases	 the offending vessels will escape punishment. It is not difficult to imagine that mens rea or guilty mind could rarely be established against the owners of vessels which are traveling on the High seas and it may not be always easy to prove the guilty knowledge even of the master of the ship. If the guilty mind is made an essential constituent of the section	 it would be very easy both for the owners and the master of the ship to plead that the alleged alteration	 adaptation or fitting was made with 613 out their knowledge and even contrary to their instructions. It is not difficult to realise in this connection that it would be almost impossible for the customs authorities to establish mens rea in the manner suggested by the appellant. Section 52A refers to the construction for the purpose of concealing goods	 but it is obvious that no vessel would ordinarily be constructed initially for the purpose of concealing goods. Like the adaptation	 alteration or fitting	 the construction also would be made in such a manner as would not be easily detected or discovered. Therefore	 it seems to us plain that if we are to accept the construction suggested by Mr. Choudhary	 mens rea would rarely be proved against the owners of the vessel	 or even its master and the section	 in substance	 would remain a dead letter on the statute book. In this connection	 it is necessary to bear in mind that as the heading of the Chapter shows	 what section 52A aims at is the entry of the vessels and that. in fact	 is the manner deliberately adopted by the legislature in prescribing the prohibition. It is the entry of the vessel that is prohibited and the use of the negative form adopted by the legislature in enacting section 52A is intended to show that the prohibition is not concerned with the owner of the vessel or the master. the prohibition is concerned with the vessel itself and it provides that a vessel is prohibited from entering the limits of any port in India or the Indian Customs Waters. or remaining there	 provided it answers the description mentioned in the first part of section 52A. The only safeguard which is legitimately available to the vessel in resisting the charge that it has contravened section 52A is provided by the requirement that the alleged altera tion	 for instance	 must be shown to have been initially made for the purpose of concealing goods. If the alteration is shown to serve any operational or functional purpose in the ship	 that would clearly justify the plea that it was not made for the purpose of concealing goods. It may be that if the alleged alteration	 adaptation or construction is proved to have been initially made for a functional or operational purpose	 and it is shown that subsequently it has been used without the knowledge of the master or the owners for the 614 illegal purpose	 that may raise a triable issue as to whether the alteration falls within the description of section 52A; but where the alteration is not shown to serve any functional or operational purpose and its very nature suggests that it was intended to serve some secret purpose	 it would be easy to draw the inference that its purpose was to conceal goods. Therefore	 in our opinion	 there is no doubt that the Customs Authorities were right in holding that the mere fact that the owners of the vessel or the master were not shown to have been privy to the alteration etc. or the concealment of gold bars recovered from the offending ship would not take the case of appellant outside the purview of section 52A. The knowledge of the owners	 or even of the master is	 in the context of section 52A	 entirely irrelevant. What is relevant is the proof of the fact that the vessel answering the description prescribed by section 52A entered within the limits of Calcutta which is a port in India. Mr. Choudhary further argued that the alteration on which the case against the appellant is based in the present case cannot be said to be an alteration contemplated by section 52A	 because it is not an alteration of the vessel. He suggests that the construction	 adaptation	 alteration or fitting must be of the vessel as a whole	 or	 at any rate	 of any part of the vessel which can be regarded as its integral or essential part; the paneling wall in 'which the apertures were made	 cannot be treated as a part of the vessel	 and so	 the alteration in question cannot be said to attract section 52A. That	 in substance	 is another argument which has been pressed before us on behalf of the appellant. In support of this argument	 Mr. Choudhary referred us to the certificate issued by Mr. B. Hill who is a Surveyor to Lloyd Register of Shipping united with the British Corporation Register. In this certificate Mr. Hill Purports to say that in his opinion the panelling and lining constitute no part of the vessel & the expression "vessel" is understood for the purpose of its being assigned the notation 100 Al or any other class notation in the Register Book of Lloyds Register of Shipping or for the purpose of the issue of a Loadline Certificate under the Merchant Shipping Acts and that such panelling or lining is not required to be shown in the ship 's official 615 plans submitted to Lloyds Register of Shipping in connection with the above purposes. He adds that such panelling is customarily installed in British Vessels for the health and comfort of crew as a method of insulating accommodation. We are not prepared to accept Mr. Choudhary 's argument that there is any material on the record to show that the panelling is not a part of the vessel. A vessel is defined by section 3 (f) of the Act as including anything made for the conveyance by water of human beings or property; and there seems to be no reason to hold that the panelling is not its integral part. Mr. Hill who has purported to give this certificate has not given evidence in the present proceedings and the statements made by him in his certificate have	 therefore	 not been tested. Besides	 his opinion that the panelling does not form part of the vessel as understood for the two purposes mentioned by him in his certificate cannot assist us in determining whether it can be held to be a part of the vessel under section 52A. For whatever purpose panelling may be constructed	 once it is constructed it becomes a part of the vessel and as such	 any alteration made in the panelling would attract the provisions of section 52A. We must therefore. reject Mr. Cboudhary 's argument that even if an alteration is proved to have been made in the panels of the vessel	 section 52A could not be applied. The contention which Mr. Choudhary faintly urged before us	 that the holes made in the panelling walls do not constitute an alteration at all is	 clearly ill founded	 because the manner in which the holes were made and the use which was obviously intended to be made of the said holes	 leave no doubt that they constitute alteration within the meaning of section 52A. Thus	 our conclusion is that the Customs Authorities were right in holding that the facts proved in the case showed that the appellant 's vessel Eastern Saga contravened the provisions of section 52A when it entered the port of Calcutta and as such	 incurred liability prescribed by section 197(12A) of the Act. What is the nature of the liability prescribed by section 167 (12A) is the next question which calls for an answer in the present appeal. We have already seen that section 167(12A) Provides that if a vessel contravenes section 52A	 it shall be liable 616 to confiscation and the master of such vessel shall be liable to a penalty not exceeding Rs. 1	000. Can it be said that the penalty prescribed by section 167(12A) may in any given case not be imposed against the ship on the ground that the contravention proved against it is of a very trivial character	 or has been the result of an act on the part of a criminal who acted on his own contrary to the instructions of the master of the ship? The words used in the third column of cl. 12A are that "such vessel shall be liable to confiscation". The context seems to require that it is not open to the Customs Authority to refuse to confiscate the vessel on the ground that there are any extenuating circumstances surrounding the contravention of section 52A in a given case and that it would be unfair to impose the penalty of confiscation. Two penalties are prescribed	 one is the confiscation of the ship	 and the other is a fine against the master. In regard to the latter penalty	 it is within the discretion of the Customs Authority to decide what amount of penalty should be imposed; just as in the case of the first penalty it is not open to it to say that it would not impose the penalty of confiscation against the offending ship	 so in the case of the second penalty it is not open to it to say that it will not levy any penalty against the master. In its discretion	 it may impose a very small fine against the master if it is satisfied that the master was innocent and despite his best efforts	 he could not prevent the contravention of section 52A. If the two penalties prescribed by clause 12A had been alternative	 the position may have been different; but they are independent penalties. one is against the ship and the other is against the master	. and so	 there is no scope for contending that the Customs Authority may refuse to impose one penalty and impose the other	 or may refuse to impose either of the two penalties. It must be regarded as an elementary requirement of clause 12A that as soon as the offence referred to in column 1 of the said clause is proved	 some penalty has to be imposed and cl. 12A indicates that two penalties have to be imposed and not one	 there being discretion in regard to the penalty impassable against the master as regards the amount of the said penalty. Therefore	 we do not think it would be possible to take the view that if there are extenuating circumstances attending the contravention of section 52A in a given case the 617 Customs Authority can refrain from confiscating the vessel. Confiscation of the vessel is the immediate statutory conse quence of the finding that an offence under clause 12A is established	 just as the imposition of some penalty against the master is another statutory consequence of the same contravention. In fairness	 we ought to add that Mr. Choudhary did not support the view which appears to have been taken by Sinha J. in the case taken before him under article 226 by the Everett Orient Line Incorporated (vide W.P. No. 121/1959 and C.A. No. 374/1961 which have been heard along with this appeal and will be dealt with separately). It appears that in that case Sinha J.	 held that there was discretion in the Customs Authority in the exercise of which it may	 in a proper case refuse to confiscate the offending vessel. In our opinion	 this view is not justified by the words of clause 12A of section 167. But the confiscation of the offending vessel under clause 12A is not the end of the matter. In dealing with the offence adjudicated under cl. 12A of section 167	 the Customs Officer has also to exercise his jurisdiction under section 183 of the Act. In fact	 section 167(12A) and section 183 have to be read together and the adjudication proceedings have to be dealt with in the light of the provisions of the said two sections. Section 183 lays down that whenever confiscation is authorised by this Act	 the officer adjudicating it shall give the owner of the goods an option to pay in lieu of confiscation such fine as the officer thinks fit. It is thus clear that in dealing with offences under section 167(12A)	 an obligation is	 imposed upon the Customs Officer to give the owner of the goods an option to pay fine in lieu of confiscation. It is not disputed	 and rightly	 that the word "goods" used in section 183 includes vessels	 and so	 when the adjudicating officer was dealing with the present case	 it was his duty to indicate the fine which the owners of the ship can	 in their option	 choose to pay. That is why the construction of clause 12A of section 167 which leaves no discretion in the adjudicating officer in the matter of confiscating the ship	 does not finally determine the matter. Though confiscation is a statutory corollary of the contravention of section 52A	 the legislature realised that confiscation of the vessel may cause unnecessary hardship to the owners of the vessel and so a. 183 expressly 618 requires the adjudicating officer to give an option to the owners of the offending vessel. Confiscation is no doubt authorised and required by section 167(12A)	 but the statutory obligation makes it necessary for the officer to give an option to the owners	 and so	 in substance	 the ultimate penalty which may be imposed on the owners does fall to be determined in the discretion of the said officer. Section 1 8 3 confers discretion on the officer to determine what amount of fine should be imposed in lieu of confiscation	 and in doing so	 he will undoubtedly have to take into account an relevant and material circumstances	 including the extenuating factors on which the owners may rely. Thus	 the confiscation of the offending vessel which has been taken out of the domain of the Customs Officer 's discretion under clause 12A	 is indirectly brought within his discretion under section 183. Indeed	 the scheme of section 183 shows that the only penalty which in law	 the officer can impose is one of confiscation. Having done that	 he gives an option to the owners of the vessel to pay a fine in lieu of confiscation. There is little doubt that this scheme has been adopted	 because if the imposition of fine was made an alternative penalty	 difficulties would have arisen in the way of recovering the fine; and so	 the legislature has provided that the offending ship should be detained; if the offence is proved	 it should be confiscated and the owner of the vessel should be given an option to get his vessel released by paying the fine	 which may be imposed on him under section 183. The very fact that an option has to be given to the owner shows that the fine imposed under section 183 is not a matter of penalty imposed by the officer as such	 but is only an option given to the owner. Therefore	 we are satisfied that on a fair reading of section 16 / (12A) and section 183 of the Act	 the course adopted by 	he Customs Authorities is not open to any challenge. Mr. Choudhary then attempted to argue that on the merits	 the Central Board of Revenue was in error in holding that section 52A had been contravened by the appellant 's vessel Eastern Saga. We have already indicated in brief the findings recorded by the customs authorities. It is true that the Additional Collector of Customs accepted the plea of the appellant that the owners of the vessel were not concerned with the illegal importation of gold into India within the 619 meaning of section 167(8) of the Act; but he has also found that the preventive measures taken by the owners	 the agents and the master for stopping smuggling on board their vessel proved hopelessly inadequate and ineffective. He has also examined the nature of the alterations made and he has concluded that the alterations were made for the purpose of concealing goods. In fact	 the presence of so many altera tions on this vessel itself would justify the conclusion that they were made for the illegal purpose prohibited by section 52A. But when gold bars 1	358 in numbers were actually re covered from one of the holes made in the panelling wall	 it is impossible to resist the conclusion that the said alteration had been made for the purpose of concealing the said gold. It is clear that the said alterations serve no operational or functional purpose in the ship and the manner in which the said alterations have been made unmistakably indicates the design for concealing goods. If the goods intended to be concealed were not contraband	 this elaborate designing of the alteration would be wholly unnecessary. Therefore	 we see no substance in the argument that the Customs Authorities were in error in finding that section 52A had been contravened in the present case. Besides	 there is no doubt that the question as to whether section 52A had been contravened is substantially a question of fact and this Court would not ordinarily reconsider the matter on evidence with a view to decide whether the said finding is right or not. Mr. Choudhary has then argued that the imposition of a fine of Rs. 25 lacs is excessive and should be modified by us. He suggests that if such a heavy fine is imposed against a vessel	 it may indirectly and eventually affect the trade of the country. Besides	 he urges that the fine appears to be so unreasonable that it may be characterised as vindicative. Incidentally	 he has argued that in imposing the fine	 the Additional Collector of Customs took into consideration an irrelevant fact inasmuch as he bore in mind the loss suffered by the appellant during the period that the vessel was detained. There is no difficulty in rejecting the last argument	 because if the consideration in question was irrelevant	 it has operated in favour of the appellant and not against it. If that consideration had not weighed in the mind of the Additional Collector	 620 he would obviously have imposed a higher fine. Then	 as to the extent of the fine	 we are not prepared to hold hat the fine is unreasonable or excessive. We have already noticed the value of the gold illegally imported and we have seen the presence of many suspicious alterations in	 the panelling walls and other parts of the vessel. It is not easy to detect the illegal importation of gold	 and so	 if the Customs Authorities took the view that having regard to the value of the gold imported	 the presence of a large number of alterations and the value of the ship	 Rs. 25 lacs should be imposed as a fine	 we cannot entertain the argument that a case is made out for our interference under article 136 of the Constitution. After all	 the imposition of the fine merely gives an option to the appellant to pay the fine and secure the release of the vessel. Since the amount of the fine imposed is very much less than the value of the vessel	 it is in the interests of the appellant to get the vessel released. Besides	 the question as to the propriety of the fine imposed by the Additional Collector of Customs has been examined by the appellate and the revisional authorities and they have seen no reason to interfere with the amount of fine. In such a case	 the appellant cannot be heard to complain against the impugned order of fine in an appeal under article 136	 when no question or principle of law is involved. In this connection	 we may mention one consideration which has weighed in our mind. It is true that modern criminology does not encourage the imposition of severe or savage sentences against criminals	 because the deterrent or	 punitive aspect of punishment is no longer treated as a valid consideration in the administration of criminal law. But it must be remembered that ordinary offences with which the normal criminal law of the country deals are committed by persons either under the pressure of provoked and unbalanced emotions	 or as a result of adverse environments and circumstances	 and so	 while dealing with these crimi nals who	 in many cases	 deserve a sympathetic treatment and in a few cases	 are more sinned against than sinners	 criminal law treats punishment more as a reformative or corrective than as a deterrent or punitive measure. But it may not be appropriate to adopt the same approach in deal 621 ing with every offence committed by a vessel which contra venes section 52A. Illegal importation of gold has assumed the proportions of a major problem faced by the country	 and the manifold	 clever and ingenious devices adopted in carrying out these illegal operations tend to show that the organisation which is responsible for them is inspired merely by cupidity because it conducts its operations solely for the purpose of making profit	 and so	 it would be open to the Customs Authorities to take the view that the best way to check the spread of these illegal operations is to impose deterrent fines whenever these offences are discovered and proved. Having regard to this aspect of the matter	 if the Customs Authorities took the view that the fine of Rs. 25 lakhs was called for in the present case	 we see no reason whatever to entertain the plea made by Mr. Choudhary that the said fine should be reduced. The argument that the impact of such heavy fines. may adversely affect the trade of the country	 seems to us to be wholly misconceived and ill founded. There is one more point which must be mentioned before we part with this appeal. Mr. Choudhary attempted to argue that if mens rea was not regarded as an essential element of vs 52A	 the said section would be ultra vires of Articles 14	 19 and 31(1) and as such	unconstitutional and invalid. We do not propose to consider the merits of this argument	 because the appellant is not only a company	 but also a foreign company	 and as such	 is not entitled to claim the benefits of article 19. It is only citizens of India who have been guaranteed the right to freedom enshrined in the said article. If that is so	 the plea under article 31 (1) as well as under article 14 cannot be sustained for the simple reason that in supporting the said two pleas	 inevitably the appellant has to fall back upon the fundamental right guaranteed by article 19(1)(f). The whole argument is that the appellant is deprived of its property by operation of the relevant provisions of the Act and these provisions are invalid. All that article 31(1) provides is that no person shall be deprived of his property save by authority of law. As soon as this plea is raised	 it is met by the obvious answer that the appellant has been deprived of its property by authority of the provisions 622 of the act and that would be the end of the plea under Art.a 31 ( 1 ) unless the appellant is able to take the further step of challenging the validity of the Act	 and that necessarily imports article 19(1)(f). Similarly	 when a plea is raised under article 14	 we face the same position. It may be that if section 52A contravenes article 19(1)(f)	 a citizen of India may contend that his vessel cannot be confiscated even if it has contravened section 52A	 and in that sense	 there would be inequality between the citizen and the foreigner	 but that inequality is the necessary consequence of the basic fact that article 19 is confined to citizens of India	 and so	 the plea that article 14 is contravened also must take in article 19 if it has to succeed. The plain truth is that certain rights guaranteed to the citizens of India under article 19 are not available to foreigners and pleas which may successfully be raised by the citizens on the strength of the said rights guaranteed under article 19 would	 therefore	 not be available to foreigners. That being so	 we see no substance in the argument that if section 52A is construed against the appellant	 it would be invalid	 and so	 the appellant would be able to resist the confiscation of its vessel under article 3 1 (1). We ought to make it clear that we are expressing no opinion on the validity of section 52A under article 19 (1) (f) If the said question were to arise for our decision in any case	 we would have to consider whether the provisions of section 52A are not justified by article 19 (5). That is a matter which is foreign to the enquiry in the present appeal. The result is the appeal fails and is dismissed with costs. The appellant has also filed W.P. No. 138 of 1961 chal lenging the validity of the order passed by the Central Gov ernment in the same matter. Since the appeal preferred by the appellant against the said order is dismissed	 the writ petition also fails and is dismissed. There would be no order as to costs in the writ petition. Appeal and petition dismissed.

Summary:
The appellant carries on the business of carriage of goods and passengers by sea and owns a fleet of ships for that purpose. One of its ships named Eastern Saga arrived at Calcutta and was rummaged by the Calcutta Customs Officers. In the sailors ' accommodation	 a hole measuring 2 1/2 x 5 1/2 was found in the wall panelling behind the back batton of a wooden seat which had been screwed to the wall. The hole was covered with a piece of wood and over painted. The hole opened into a space and in that space	 Customs Officers found 1	458 bars of gold valued at more than Rs. 23 lacs. Notices were duly served and after hearing the parties	 the Additional Collector of Customs came to the conclusion that the vessel had rendered itself liable to confiscation under section 167(12A) because it had infringed the provisions of section 52A. He ordered the confiscation of the ship but gave the owners thereof an option to pay a fine of Rs. 25 lacs in lieu of confiscation. The appellant went in appeal to the Central Board of Revenue but that appeal was rejected. The appellant went in revision to the Central Government but the revision petition was also dismissed. 'Me appellant then came to this Court for special leave and obtained the same. Dismissing the appeal Held: (i) The Customs authorities. were right in holding that the facts proved in the case showed that the "Eastern Saga" nor contravened the provisions of section 52A when it entered the port of Calcutta and hence had incurred the liability prescribed by section 167(12.A) of the Sea Customs Act. (ii) The fine of Rs. 25 lacs was not excessive. Illegal importation of gold had assumed the proportions of a major problem facing the country and it was open to the Customs authorities to take the view that the best way to check smuggling was to impose deterrent fines whenever those offences were discovered and proved. (iii) Section 52A was not ultra vires articles 14	 19 and 31(1) and hence was not unconstitutional or invalid. The appellant was not only 595 a company but also a foreign company and as such was not entitled to claim the benefits of article 19. The plea under article 31(1) as well as under section 14 could not be sustained for the simple reason that in supporting the said two pleas	 the appellant had inevitably to fall back upon the fundamental right guaranteed by article 19(1)(f). Before an appeal can be entertained under article 136	 two conditions have to be satisfied. The order impugned must be an order of a judicial or quasi judicial character and should not be purely an administrative or executive order. The said order should have been passed either by a Court or Tribunal in the territory of India. It is difficult to lay down any definite test to determine whether a body is a court/tribunal or not. Sometimes	 courts enquire whether that body or authority is clothed with the trappings of a court	 whether it can compel witnesses to appear before it and administer oath to them	 whether it was required to follow certain rules of procedure	 whether it was bound to comply with the rules of natural justice whether it was expected to deal the matters before it fairly	 justly and on merits and not be subjective considerations and whether it was required to adopt or quasi judicial approach. If all or some of the important tests are satisfied the proceedings can be characterised as judicial proceedings and the test of "trappings" is satisfied. Likewise	 if it appears that such a body or authority has been constituted by the legislature and on it has been conferred the inherent judicial power of the State	 that is significant	 if not a decisive indication	 that the said body or authority is a Tribunal. The scheme of the 	 the nature of the proceeding brought before the appellate and revisional authorities	 the extent of the claim involved	 the nature of the penalties imposed and the kind of enquiry which the Act contemplates	 all indicate that both the Central Board of Revenue and the Central Government	 while acting as appellate or revisional authorities	 constitute Tribunals under article 136 of the Constitution because they are invested with the judicial power of the State and are required to act judicially. In order to prove the offence of section 52A against a vessel	 what is to be moved is that there has been a construction	 adaptation	 alteration of fitting and the said construction	 adaptation	 alteration or fitting had been made for the purpose of concealing goods. The section prohibits absolutely the entry of vessels which show that there has been construction	 adaptation	 alteration or fitting made in them for the purpose of concealing goods in them. It is not necessary for the purpose of section 52A to prove mens rea against the person responsible for the contravention of section 52A. It is impossible to prove such mens rea or guilty mind. The knowledge of the owners or even of the masters is entirely irrelevant. Section 167(12A) and section 183 have to be read together. Though confiscation is a statutory corollary of the contravention of section 52A	 section 183 expressly requires the adjudicating officer to give an option to the owners of the offending vessel to pay fine in lieu of confiscation. Confiscation is 596 no doubt authorised and required by section 167 (12A) but the statutory obligation makes it necessary for the officer to give an option to the owner. The result is that the ultimate penalty which can be imposed on the owners falls to be determined by the adjudicating officer in his discretion. Shewpujanrai Indrasanrai Ltd. vs Collector of Customs ; 	 F. N. Roy vs Collector of Customs	 Calcutta	 ; 	 Leo Roy Frey vs Superintendent	 District Jail	 mritsar and Anr. ; 	 	 Thomas Dana vs State of Punjab	 [1959] Supp. (4) S.C.R. 274	 Maqbool Hussain vs State of Bombay	 ; 	 Harinagar Sugar Mills Ltd. vs Shyam Sundar Jhunjhunwala and Ors.	 ; 	 Shivji Nathubhai vs Union of India	 ; 	 Jaswant Sugar Mills Ltd.	 Meerut vs Lakshmi Chand	 [1963] Supp. 1 S.C.R. 242	 Engineering Mazdoor Sabha vs Hind Cycles Ltd. [1963] Supp. 1 S.C.R. 625	 Ravula Hariprasada Rao vs The State	 ; 	 Brend vs Wood	 and Sherras vs De Rutzen	 (1895) 9. referred to.