SACHIDANANDA BANERJEE ASSISTANT COLLECTOR OF CUSTOMS CALCUTTA SACHIDANANDA BANERJEE ASSISTANT COLLECTOR OF CUSTOMS CALCUTTA SACHIDANANDA BANERJEE ASSISTANT COLLECTOR OF CUSTOMS CALCUTTA THE STATE OF MAHARASHTRA PHUTARMAL RAJMAL BALDOTA Vs. SITARAM AGARWALA:WANG CHIT KHAW:AMIN KHAN:HAMARMAL KARAMCHAND SHAH ICHHALAL SUNKHDEO:HAMARMAL KARAMCHAND SHAH ICHHALAL SUNKHDEO

JUDGEMENT

(1.) THE following Judgments of the court were delivered by :

(2.) I regret my inability to agree on the construction of S. 167(81) of the Sea Customs Act, 1878. The facts have been stated by my learned brother, Wanchoo, J., and I need not restate them.

(3.) I, therefore, agree with the High court that it has not been established that the respondents have dealt with the goods with an intention to evade any restriction or prohibition imposed on the import of the said goods.