KISHUNI DEVI Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) In this case the petitioner, Shrimati Kishuni Devi, has obtained a rule from the High Court, calling upon the respondents to show cause why the order of the Collector of Central Excise, dated the 20th June, 1958, rejecting an appeal of the petitioner with regard to the confiscation of certain gold ornaments made under section 23A of the Foreign Exchange Regulation Act, 1947, read with section 82 of the Sea Customs Act, should not be set aside by a writ in the nature of certiorari under Article 226 of the Constitution.

(2.) Cause has been shown by the learned Government Pleader on behalf of the respondents to whom notice of the rule was ordered to be given.

(3.) The case of the petitioner is that on the 18th February, 1958, gold ornaments weighing 323 tolas 10 annas 6 pies were seized by the Superintendent of Central Excise, from the shop of Gopi Kishan, who was her son-in-law and who was occupying a portion of the petitioner's house for carrying on business. The case of the petitioner is that the ornaments were kept in two iron safes which also belong to her, and Gopi Kishan had no title to these ornaments. On the 1st March, 1958, the petitioner filed an application to the Assistant Collector claiming the ornaments in question and asking that those ornaments should be handed over to the petitioner. On the 17th March, 1958, the application of the petitioner was rejected by the Assistant Collector on the ground that the petitioner "Did not come into picture in the case detected at the shop of Messrs Gopi Kishan & Co." An order to a similar effect had been made by the Assistant Collector on the 12th March, 1958, which is Annexure B4 to the application. Against this order of the Assistant Collector of Excise the petitioner took an appeal to the Collector of Excise on the 28th March, 1958. On the 20th June, 1958, the Collector dismissed the appeal holding that there was no reason to interfere with the order of the Assistant Collector of Central Excise, Muzaffarpore.