UNION OF INDIA Vs. KALYANI DEY
HIGH COURT OF CALCUTTA
UNION OF INDIA
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(1.) One Gopal Chandra Dey since deceased used to carry on business under the name and style of Messrs. National Radio at premises No. 12/1/B, Lindsay Street, Calcutta as the sole proprietor thereof. The business of Messrs. National Radio consisted, inter alia, of effecting repairs to radios, transistors, tape recorders and allied instrument, for various customers.
(2.) Gopal Chandra Dey died on or about 13th August 1965. The petitioner Nos. 1, 2, 3 and 4 are the only heirs and legal representatives of the deceased and since the death of the deceased have carried on and are still carrying on the business of Messrs. National Radio.
(3.) On the 7th April, 1965 the shop of Messrs. National Radio was searched by various officers of the Customs Department. In course of the search, the Customs Officers seized 16 transistors, one tape recorder and a flat file.;
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