(1.) THE memo of appeal which is filed by the Union of India and the Asstt. Collector of Customs makes a very sorry reading. In ground (a) of the memo of appeal it was stated as follows (5th line) : ". . . . i. e. the Respondents herein, in such blank terms". We fail to understand what the word 'blank' denotes. Probably the draftsman may have contemplated the word 'blanket' for the word 'blank'.
(2.) SINCE we have dealt with the blank in ground (a), we find the first sentence (the only sentence) constituting ground (g) making no sense. This is because in the 8th line we find as blank over which a line is put which converts a ground, which would make sense if a date had been put there into one which makes no sense. We fail to understand how the 3rd Asstt. Master has passed the said memo of appeal; perhaps she was pressurised by the fact that the Union of india was the appellant.
(3.) WE now come to ground (e ). The first part of ground (e) as it stands reads as under :