COLLECTOR OF CUSTOMS MADRAS Vs. D BHOORMALL

JUDGEMENT

(1.) THIS appeal by special leave arises out of the following facts:

(2.) AFTER getting a consent latter from Baboothmull, the officers opened the packages which contained these articles of the total value of Rs.12,255.00 <FRM>JUDGEMENT_544_2_1974Html1.htm</FRM>

(3.) EIGHT days after the seizure, a letter dated 12/06/1962, was received by the Collector of Customs from one D. Bhoormull (Poonawala, temporarily at 98, Narayana Mudali Lane, Madras-1) claiming ownership of the goods. In this letter it was stated that he had purchased these goods on 3/06/1962, in the local market at Madras through brokers, that he was packing the same till late in the evening, and since he was forced to leave for Bangalore on the call for a friend immediately, he instructed one of the staff of Shah Rupaji Rikhabdas to keep the goods in their shop until his return. This letter of Bhoormull did not contain the names or the particulars of the brokers from whom the goods were allege purchased; nor did it refer to any bill, voucher or other document to support the allegation of their having been purchased locally in the normal course of business. On receipt of this letter, the Collector made an attempt to contact Bhoormull for further investigation. Bhoormull, however, could not be contacted as he had gone away to Poona which was said to be his normal place of activity.