(1.) There are three petitioners in this Rule. Petitioner No. 2 is a New Zealand Company, carrying on the business of carriage of goods and passengers by sea and owning, amongst other vessels, a cargo ship called "M.V. Wairimu", Petitioner No. 3 company are the Calcutta agents of petitioner No. 2 and petitioner No. 1 is the Master of the vessel "Wairimu".
(2.) On February 14, 1963, M.V. Wairimu arrived at the port of Calcutta on her voyage from Auckland, via ports in the Far East. After her arrival and berthing at No. 2 G.R. Jetty, Calcutta. Customs Officers kept guard over her and rummaging of the ship commenced on February 15, 1963 and continued upto February 23, 1963. In course of rummaging, large quantities of prohibited goods, such as, transistor radios, wrist watches, fountain pens, cosmetics and other consumers' goods were recovered from various parts of the ship.
(3.) Thereafter, a number of notices were issued to petitioners Nos. 2 and 3, calling upon them to show cause why the seized goods, covered by the said notices, should not be confiscated inter alia, under Section 111 (d) & (f) of the Customs Act and also why the said ship should not be confiscated under Section 115 (2) of the said Act. By the said notices the petitioner No. 1, the Master of the vessel, was also called upon to show cause why action should not be taken against him under Section 112 (a) of the said Act.