S KISHORE KUMAR Vs. ASSISTANT COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) These two writ petitions are for issue of mandamus directing the respondents to return 625 gold coins and a receipt showing payment of customs duty by one Mr. Silance Xavier and also the duty-paid baggage receipt etc. One of the writ petitions is filed by S. Kishore Kumar. According to him, one Mr. Ghouse brought 625 Nos. gold coins weighing 4986 gms and paid customs duty of Rs. 1,09,692 vide baggage receipt No. 11261 dated 22.8.1992. It is stated that Mr. Ghouse handed over the coins to the petitioner, who sold 550 Nos. thereof and the balance of 75 Nos. were remaining unsold. According to him, he handed over the said 75 Nos. to one Mr. Omprakash for safe custody. It is not in dispute that there was a seizure of the said gold coins from the premises of the said Omprakash. It is for the return of the said 75 Nos. coins Mr. Kishore Kumar has filed writ petition No. 14055 of 1992. The other writ petition No. 14056 of 1992 has been filed by Silance Xavier. According to him he brought into this country 625 Nos. of gold coins weighing 5 Kilograms and that he got clearance of the Gold Coins on payment of customs duty of Rs. 1,10,000/- in foreign exchange under receipt A. No. 008623 dated 7.9.1992. It is his case that he handed over the said coins to Kishore Kumar, the petitioner in the other writ petition for safe custody who, in turn, gave it to Mr. Omprakash for safe custody. These coins were also seized from the premises of Omprakash. Thus the claim made by the two petitioners is that the coins seized from the premises of Omprakash were lawfully brought into this country and the duty had been paid therefor and that they do not belong to Omprakash. According to them, 625 Nos. of gold coins belong to the petitioner in W.P. No. 14056 of 1992 and 75 Nos. gold coins belong to Mr. Ghouse on whose behalf the W.P. No. 14055 of 1992 is filed by Mr. Kishore Kumar to whom they were entrusted by Mr. Ghouse.

(2.) It is seen that the writ petitions were filed in this Court on 14.9.1992. On the previous day, namely 13.9.1992, the counsel for Kishore Kumar and Silance Xavier sent a telegram to the Assistant Collector of Central Excise and Superintendent, Central Excise, Customs Division, Cuddalore, calling upon them to return the gold coins within two days from the receipt of the telegram. The telegram does not mention that it is sent by the advocate on behalf of Mr. Ghouse. It merely mentions the name of Kishore Kumar and Silance Xavier.

(3.) The authorities did not have sufficient time to make an investigation as to whether the claim made by the petitioners is true or not. It should be found as a fact whether the gold coins which were brought into this country by Silance Xavier and Ghouse are the same as those seized from the premises of Omprakash. It is a matter which is to be investigated by the authorities and a factual finding has to be arrived before any return of gold coins is ordered by the authorities.