EVERETT ORIENT LINE Vs. JASJIT SINGH

JUDGEMENT

(1.) This is an appeal from an order of refusal to issue a writ of certiorari to quash an order made by the Additional Collector of Customs on September 14, 1957 for confiscation of a vessel under Section 52-A read with Section 167 (12A) of the Sea Customs Act on the ground that the said vessel had entered the Indian Customs Waters with a recess or a hole under the floor of the fireman's cabin, aft, port side, constructed solely for the purpose of concealing goods. The applicant is a company incorporated at Monrovia in the Republic of Liberia in West Africa called the Everett Orient Line Incorporated and it carries on business in Calcutta through its agents Everett Steamship Corporation, The respondents are Jasjit Singh, Additional Collector of Customs, and several other Customs Officers and the Union of India through the Secretary, Ministry of Finance.

(2.) Section 52A which was incorporated in the Sea Customs Act under chapter VI-A headed "Prohibition of entry of vessels constructed etc. for concealing goods" for the first time in the year 1957 provides as follows : "52A. No vessel constructed, adapted, altered or fitted for the purpose of concealing goods shall enter, or be within, the limits of any port in India, or the Indian Customs waters."

(3.) Section 167 specifies the offences under the Act in the first column of the schedule thereto and provides that the same shall be punishable to the extent mentioned in the third column of the same. The second column sets out the sections of the Act crating the offences. The relevant portion of the schedule is as follows : Offences Section of this Act to which offence has reference. Penalties. 12. If a vessel constructed, adapted, altered or fitted for the purpose of concealing within the limits of any port in India or within the Indian Customs waters. 52A Such a vessel shall he liable to confiscation and the master of such vessel shall be liable to a penalty not exceeding one thousand rupees. It is also necessary to note Section 183 of the Act! under which the owner of the goods liable to confiscation must be given an option to pay a fine in lieu thereof. The said section runs as follows :