MANAHEM S YESHOOVA Vs. UNION OF INDIA

JUDGEMENT

(1.) This is a suit filed for challenging the validity of certain orders passed under the provisions of the foreign exchange Regulation Act and the Sea Customs act and for recovering baci 310 tolas of gold confiscated in accordance with these orders. The plaintiff also seeks to recover in the alternative the value of gold viz., Rs. 30,790/- and interest at the rate of 6 per cent p.a. The plaintiffs case is as follws:

(2.) The plaintiff was proceeding from Aden to Colombo and S. S. City of Durham by which the plaintiff was travelling arrived at Bombay on 30-11-1950 On that date the plaintiff for the purpose of visiting the city of Bombay was passing through the Blue Gate of the Alexandra Docks and was questioned by officer of customs. The plaintiff informed the officer that he was carrying gold which was in his cabin. The plaintiff produced gold wighing 310 tolas in his cabin and the same was seized. Ultimate by the impugned order dated 29-12-1950 one M.E. Rahaman the then collector of customs found that the condition of the reserve Bank of India notification No. 62/48-R. B. of 25-8-1948 had not been fulfilled in the case of the plaintiff and that the fold must be held to have been brought into India contravention of the provisions of the aforesaid Notification. He also found that the gold was not shown in the ships manifest as for through transist nor was it kept with the purser or captain of the ship. The collector of customs ordered confiscation of the gold under S. 167(8) of the sea customs act and further ordered that the gold should be allowed to be redeemed on payment of Rs. 30,790/- subject to production or permit from the Reserve Bank of India.

(3.) The aforesaid order dated 29-12-1950 was duly served on the plaintiff. A copy of that order is annexed as Ex. E to the plaint. The plaintiff was informed that an appeal against the order lay to the Central Board of Revenue. New Delhi the plaintiff went in appeal against the order dated 29-12-1950 to the central Board of Revenue. That appeal was customs Appeal No. 976 of 1951. By its order dated 22-10-1951 the central Board of Revenue held that it saw no reason to interfere with the order passed by the collector of customs Bombay. In the result in my view the order of confiscation with the right of redemption as made by the collector of customs stood confirmed and became the order of the Central Board of Revenue.