(1.) Petitioner carries on business under the name and style of Narayan Timber Works, at 67/23, Strand Road, in the town of Calcutta. He feels aggrieved by an order of confiscation of goods and monetary penalty, imposed upon him by the respondent No. 1, Additional Collector of Customs, and has moved this Court for relief, under circumstances hereinafter stated.
(2.) On October 20, 1960, the Collector of Customs, Calcutta made the following notification concerning discharge of unserviceable dunnage wood:
(3.) The petitioner says that, in the month of October 1961, he entered into a contract with respondent No. 4, Scindia Steam Navigation Co. Ltd. for purchase of unserviceable dunnage wood carried by various ships belonging to the respondent company, inter alia , on terms hereinafter appearing: