(1.) The petitioner carries on business under the trade name of Hard Sales Agency, at No. 34, Armenian Street, Calcutta. On August 3, 1962, the office and godown of the petitioner was searched by the police and certain tins of dyes, all manufactured in foreign countries, and certain other articles were seized. On the same date the petitioner was arrested by the police, on a charge of retaining stolen properties, and was prosecuted before the Additional Presidency Magistrate, Calcutta. After a long and protracted enquiry by the police, the petitioner was discharged on September 11, 1962. While the police investigation was going on, a Deputy Superintendent of Land Customs applied before the Additional Chief Presidency Magistrate, under Section 180 of the Sea Customs Act, praying that the seized goods be delivered to the Customs Department. The Additional Chief Presidency Magistrate granted the prayer and the Customs Department took possession of the seized goods from the police. The petitioner applied before the Magistrate to recover possession of the goods after his discharge out the Additional Chief Presidency Magistrate refused the prayer.
(2.) On November 17, 1962, the respondent Superintendent of Land Customs issued a notice to the petitioner to the following effect:
(3.) The petitioner showed cause to the notice, in writing, inter alia, denying the allegation and stating affirmatively that he was a bona fide purchaser of the seized goods (excepting one item, of which he denied ownership).