JUDGMENT - Chagla, C.J.

1. These three appeals raise a common question and the question is with regard to the power of the Customs Authorities under Section 167 item 8 of the Sea Customs Act, 1878, to impose a penalty exceeding Rs. 1,000/- in respect of goods which have been imported into India contrary to there being a prohibition against importation of the goods or restriction upon the importation of the goods.

2. Now, Section 167 provides that the offences mentioned in the first column of the following schedule shall be punishable to the extent mentioned in the third column of the same with reference to such offences respectively; and the penalty mentioned in the third column with regard to item 8 is that such goods shall be liable to confiscation and that any person concerned in any such offence shall be liable to a penalty not exceeding three times the value of the goods, or not exceeding one thousand rupees. In each of these three appeals, the Customs authorities have imposed a penalty exceeding Rs. 1,000/-. Their contention is that the penalty they have imposed does not exceed three times the value of the goods and that it is open to them either to impose the penalty which do

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