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PETITIONER: SHEWPUJANRAI INDRASANRAI LTD.
Vs.
RESPONDENT: THE COLLECTOR OF CUSTOMS & OTHERS
DATE OF JUDGMENT: 09/05/1958
BENCH: DAS, S.K. BENCH: DAS, S.K. BOSE, VIVIAN DAS, SUDHI RANJAN (CJ) BHAGWATI, NATWARLAL H. SUBBARAO, K.
CITATION: 1958 AIR 845 1959 SCR 821
ACT: Smuggled Goods-Violation of Provisions of Sea Customs Act and Foreign Exchange Regulation Act --Power of Collector of Customs to take action under Sea Customs Act-Confiscation- Fine in lieu of confiscation-Order of confiscation coupled with conditions for release of the smuggled goods-Legality of the order--Sea Customs Act, 1878 (8 of 1878), ss. 19, 167(8), 182, 183-Foyeign Exchange Regulation Act, 1947 (7 Of 1947), ss. 8, 23.
HEADNOTE: The appellant company was carrying on business as a bullion merchant and in that capacity purchased about 9478 tolas of gold. On information that the gold in question was smuggled, the customs authorities issued a notice to the appellant to the effect that the case had been placed before the Collector of Customs for adjudication by the Superintendent, Preventive Service, The notice stated inter alia :-" You are requested to show cause ... why penal action should not be taken against you and the 9478,19 tolas of gold in question under the provisions of ss. 167(8) and 168 of the Sea Customs Act, 1878, for alleged violation of s. 19 of the same A...