TARA CHAND GOAL Vs. UNION OF INDIA

JUDGEMENT

(1.) In this writ application the petitioner prays that the order of the Collector of Central Excise ordering confiscation of coins numbering 14031 to the Government of India under Section 111 (d) of the Customs Act, 1962 and the orders of the appellate and revi-sional authorities (copies whereof are Annexures 4, 6 and 7 respectively) be called up and quashed by issue of a writ in the nature of certiorari.

(2.) On 22-12-1963 the Deputy Superintendent of Central Excise, Raxaul, accompanied by other officers of the Department visited the premises of the petitioner at Raxaul and recovered from the said premises 14031 one rupee Nepa-lese coin, and a large number of other coins of smaller denomination. All these were seized by the Deputy Superintendent on the ground that they were illegally imported into India from Nepal, thereby violating the provisions of Section 8 of Foreign Exchange Regulation Act, 1947 read with Section 11 of the Customs Act. 1962. A report was made by the Deputy Superintendent on the basis of which a notice was issued to the petitioner calling upon him to show cause as to why action should not be taken against him and why the coins illegally imported by him be not confiscated. Cause was shown by the petitioner. After giving an opportunity to show cause, as aforesaid, the Collector Central Excise. Patna, passed orders confiscating the said coins numbering 14031 under Section 111 (d) of Customs Act, 1962. A number of other coins of smaller denomination were ordered to be released. There was an appeal by the petitioner to the Central Board of Excise and Customs which was dismissed by order dated 5-4-1968. A copy of the said order is Annexure 6. Thereafter the petitioner went up in revision. The revision was also dismissed by an order dated 11-5-1970. A copy of the same is Annexure 7.

(3.) The case of the petitioner is that he carries on business in Nepal at Kathmandu and Narayanghat and has his principal business office at Raxaul in the State of Bihar. The seized coins were brought into India at intervals in usual course of business and were to be taken back to Birganj in Nepal for being exchanged to Indian currency from Nepal Rastra Bank, Birganj, His further case, as made out before the Collector of Central Excise and Customs, is that the coins in question did not contain silver but were only silver plated. The petitioner further claims that he has not violated the provisions of any law and was thus not liable either to be prosecuted or to incur the liability of having the coins confiscated.