1. The question for consideration is whether the expression "a reasonable opportunity of being heard" in clause (c) of S.124 of the Customs Act, 1962, includes a right to cross-examine persons who have not been summoned by the department as its witnesses, but whose statements are relied on by it in an enquiry against the petitioner. It is contended that such a right is derived from the principles of natural justice as embodied in the section.

2. The facts of this case are: The petitioner is the owner of car KLF. 4024 It is one of the several cars alleged to have been involved in smuggling activities on 14-11-1973. The car was seized by the Customs Officers on 15-11-1973 A notice was sent to the petitioner, together with copies of statements of certain persons, including that of the driver of his car, calling upon him to show cause as to why his car should not be confiscated under S.115 of the Customs Act, 1962. To this notice the petitioner sent Ext. P1 reply stating that he had no knowledge whatsoever of the alleged offence, that he had instructed his driver not to use the car for any unlawful purpose, that the trip sheet showed that the car had on 14-11-1973 gone to Ir