MONI BANERJI Vs. COLLECTOR OF LAND CUSTOMS

JUDGEMENT

(1.) This is an application under Article 226 of the Constitution for an appropriate writ for quashing of an order dated the 19th of May 1950 confiscating certain goods belonging to the petitioner and imposing fine in lieu of confiscation passed by the Collector of Customs under the provisions of the Sea Customs Act, 1878 read with the Land Customs Act, 1924, and for direction upon the respondents to release the said goods and return the same to the petitioner.

(2.) The case of the petitioner is that since October 1949 the petitioner carried on the business of dealer in betel nuts. On or about 6th November 1949 the petitioner purchased 99 bags of betel nuts at a price of Rs. 14884/2/6 (sic) from one Kalipada Bhattacharjee of Khagra, Berhampore which is within the Indian Union. The petitioner paid Rs. 10,001/- to Kalipada and the balance of the price was to be paid subsequently. On the 7th November 1949 the petitioner booked the said bags of betel nuts from Berhampore Court Station to Sealdah Goods, B.N. Railway, Calcutta. Upon arrival of the said goods at the Sealdah station the petitioner took delivery of the consignment and transported the same for storage to the godown of Messrs. Mazumdar Bros. of 14 Rupchand Roy Street, Calcutta who carried on business as Aratdars or Commission Agents. Immediately upon the arrival of the goods at the godown of the said Aratdars the respondent No. 2 who is the Deputy Superintendent, Preventive Branch and the respondent No. 3 who is the Inspector in the Land Customs Department appeared at the godown of the Aratdars and made enquiries about the said bags of betel nuts. At or about the same time the said wholesaler Kalipada Bhattacharjee, also appeared at the godown and upon being interrogated by the Inspector as to the source from which and also the manner in which the betel nuts had been procured, he is alleged to have told the Inspector that he had purchased the betel nuts from different traders and merchants in Berhampore and also offered to produce for the scrutiny of the Inspector all papers and books of account kept by him at Berhampore. The Inspector thereupon asked the Aratdars not to dispose of the goods pending receipt of further instruction and on the 11th November 1949 the Deputy Superintendent and the Inspector served an order of seizure and detention upon the Aratdars pending enquiry and further order of disposal by the Customs Collector. On or about the 28th of November 1949 a Memorandum signed by the Superintendent, Preventive Circle, was served on the said Kalipada Bhattacharjee calling upon him to submit a detailed statement of the trade done by him in betel nuts from 1st March 1949 giving particulars of the names and addresses of the persons to whom the betel nuts had been sold with dates, quantities and numbers of bags and also to produce his account books and registers in support of his statement. By another Memorandum bearing date 28th November 1949 which was served upon the petitioner on or about the 26th December 1949 the petitioner was similarly called upon to submit a detailed statement showing the quantity of betel nuts imported or purchased by him since 1st March 1949 together with particulars of the names and addresses of the purchasers to whom these had been sold and he was also called upon to produce purchase vouchers, challans, books of accounts and other documents to support the above statement.

(3.) Both these memoranda stated that the 99 bags of betel nuts of East Pakistan origin had been detained pending investigation or verification whether the nuts which were of Pakistan origin had been imported under cover of a valid Customs Permit on payment of the import duty of Customs. It appears that there after the petitioner and the said wholesaler submitted detailed statements as asked for and produced documents in support of such statements. In paragraph 12 of the petition it is stated as follows :-