CHARANDAS MALHOTRA Vs. ASSISTANT COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) The petitioner carries on business as a dealer in watches, clocks, time-pieces, etc., under the trade name, "Wallton Watch Company", at No. 12 Chowringhee Road, Calcutta. On March 19, 1963, there was a search of the business premises of the petitioner conducted by the Rummaging Staff of the Customs Department. In course of the search, 218 pieces of foreign made watches were found in the premises, but, on scrutiny of whatever documents the petitioner could produce at that time, 87 watches were released and 131 watches were included in a seizure list and were seized. Towards the end of the search the petitioner made the following statement, which was recorded by an officer of the Customs Department:

(2.) On 7-5-63 M/s. Wallton Watch Co. produced a number of vouchers to cover 125 pcs. of watches and assured that they would produce vouchers in respect of the remaining 6 watches later on but the party failed to do so in spite of repeated reminders.

(3.) On scrutiny of these vouchers and on completion of enquiries so far made, 21 pcs. of watches have been released to the party. In case of most of the remaining watches, the parties or firms from whom the watches in question were brought by M/s. Wallton Watch Co. either do not exist or they stated to have destroyed their old records and are, therefore, not in a position to furnish the particulars of legal importation of the watches sold by them.