MANTON AND CO LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) The plaintiff carries on the business of jewellers and watch makers under the name and style of Arlington & Co. as the sole proprietor thereof and in this suit claims to be the absolute owner of 6 diamond rings and 21 watches which were seized by the Customs Authorities on May 18 and 19, 1956 in the course of a search conducted at the residence of Ramnath Bajoria the defendant No. 6. The plaintiff alleges that it had made over the said articles to the defendant No. 6, for inspection between April 3, 1956 and May 10, 1956 and the said articles are liable to be returned to it. It is alleged that notices Under Section 80 of the Civil P.C. have been duly served on the defendants Nos. 1 to 5 being respectively the Union of India, the Customs and Income Tax Authorities. No relief is claimed against the defendant No. 6 who has died since the institution of this suit nor against his wife, the defendant No. 7.

(2.) The defendants Nos. 1 to 4 have filed a joint written statement. They deny that the plaintiff is the owner of the said articles. They also deny the validity or sufficiency of the notice Under Section 80 of the Civil P.C. and contend that the suit is not maintainable under the Sea Customs Act, 1878.

(3.) The defendant No. 5, the Income Tax Officer concerned has filed a separate written statement. He has alleged inter alia that a prohibitory order has been issued on the Customs Authorities restraining them from delivering the articles seized, as the same were under attachment for Incometax dues of the defendant No. 6.