BIRAMANI SAHU Vs. COLLECTOR CUSTOM AND EXCISE

JUDGEMENT

(1.) CERTAIN goods and some cash were seized from the petitioner by the officers of opposite parties 1 and 2 on 26.9.1976. By Annexure 5, dated 30.6.1977, the petitioner was informed to take delivery of the goods seized from him, excluding the seized primary gold and the trunk from which gold was recovered, on depositing Rs. 4,379.96 Paise towards the expenditure incurred for transportation, storage, security arrangement etc. for the said valuables.

(2.) THE learned counsel appearing for the parties state that the silver articles which had been seized have been handed over to the Income -tax Department and the seized cash has been returned to the petitioner, but the seized primary gold is still with the Customs Department.

(3.) FROM the counter filed on behalf of opposite parties 1 and 2 it appears that these opposite parties kept the seized goods in the District Treasury at Sambalpur for some time, but on the objection of the District Magistrate, Sambalpur, the seized goods were removed to the Divisional Office of the Customs Department at Sambalpur for safe custody. The above -mentioned amount of Rs. 4,379.96 has been demanded from the petitioner on account of expenditure incurred by the Customs Department for storing the said goods at different places as stated above. It is quite evident from the counter that the said goods were not kept in any 'warehouse' as defined under the Customs Act, 1962. 'Warehouse' has been defined under sub sections (43) of Section 2 of the Customs Act (hereinafter referred to as the 'Act') as follows : -