JAYANTILAL MORAKHIA Vs. UNION OF INDIA

JUDGEMENT

(1.) THE point involved in the present application lies within a narrow compass. The petitioner Jayantilal Morakhia carries on business under the name and style of morakhia Trading Company at 44, ezra Street, Calcutta on the 9th june, 1970 certain documents, wrist watches. and some currency notes were seized from the petitioner's office by the customs authorities.

(2.) THEREAFTER a notice to show cause why the seized goods should not be confiscated was issued by the Customs authorities on the 27th November; 1670. According to the petitioner, the said notice was received by him on the 20th March, 1971.

(3.) BEFORE the receipt of that notice however personal hearing was given to the learned advocate of the petitioner on several dates and ultimately on the 13th January, 1972 the additional Collector of Customs passed an order confiscating the seized goods and the currency notes and also imposed a personal penalty of Rs. 5,000/ -. It is this order of confiscation which is challenged before the in this application.