(1.) This Rule is directed against the order dated 1-6-64, made by respondent No. 2, the Collector of Customs (vide Ann. E), by which a package containing 76700 pieces of 7 O'clock blades (made in England) has been confiscated under Section 167(8) of the Sea Customs Act 1878, read with Section 3(2) of the Imports and Exports (Control) Act, 1947, and under the same provision, a penalty of Rs. 2,000 has been imposed on the petitioner.
(2.) The petitioner is an employee of a firm named Surjamani Suresh Chandra Pal at Shillong. The petitioner's case is that the disputed safety razor blades were purchased by him from Calcutta in August, 1957 and sent from Calcutta to Shillong, hut that, finding the market dull at Shillong, the firm sent the same back to Calcutta for resale there. The petitioner was both the consignor and consignee of the Railway parcel in question but for convenience of taking delivery, the P. W Bill was forwarded to one Taslim of 58, Canning Street, Calcutta. While the said Taslim was coming out of the Railway Goods shed, the Superintendent of Customs seized the consignment and on 23-12-57 the Superintendent issued a notice to Taslim to show cause (Ann B) why penal action should not be taken against him under Section 167(8) of the Sea Customs Act on the ground that:
(3.) The petitioner, accordingly made his representation at Ann. D and after a personal hearing of the petitioner through his learned Advocate the impugned order was made and the petitioner has obtained the present Rule against that order of 1-6-64 Respondent No 2 has filed affidavit-in-opposition on behalf of all the respondents.