NATHELLA SAMPATHU CHETTY Vs. COLLECTOR OF CUSTOMS MADRAS

JUDGEMENT

(1.) THE first petitioner is the proprietor of a firm which carries on business at madras in gold bullion and jewellery. The second petitioner is an employee of the firm. On 26-6-1956 when the second petitioner alighted from the Bombay Mail at central Station at Madras, he was in possession of four blocks of Moosa gold weighing about 1000 tolas valued at over one lakh of rupees. The claim of the petitioner all along was that the first petitioner was the owner of that sold as it was with the money found by the first petitioner that the gold was purchased at bombay by the second petitioner for and on behalf of the first petitioner.

(2.) THE following narrative of what happened after the second petitioner got off the train at the Central Station on 26-6-1956 is taken from the order of the Collector of Customs dated 11-3-1956:

(3.) THE further facts were set out in paragraph 3 of the counter affidavit filed by the respondent, the Collector of Customs: "in a statement recorded immediately after the seizure before an independent witness, lie (the second petitioner) stated that he proceeded to Bombay on 22-6-1956 on instructions of his principal, the first petitioner herein, with Rs. 1,00,000, that he purchased the said gold on 24-6-1956 from Messrs. Mathuradas Gopalakrishnayya and Co. , jahvari Bazar, Bombay and brought the gold with him. A letter dated 226-1956 by Tulast Shah of the first petitioner's firm to Mathuradas gopalakrishnayya and Co. , Bombay, requesting them to receive and credit in their favour the sum of Rs, 1,00,000 sent in cash, was also recovered from the second petitioner. The second petitioner could not however account as to how he retained the letter with him. The Manager of the first petitioner's firm who was immediately contacted, admitted in writing that he had sent the second petitioner to Bombay to purchase gold. The first petitioner in his statement dated 28-6-1956 also affirmed that the second petitioner was sent with instructions to purchase