(1.) THE facts which have led to these proceedings are mostly undisputed. The vessel "s. S. Indian Resolve" arrived at the port of Calcutta on or about the 8th October, 1974 from the United Kingdom touching on her way the Continental Ports, Bombay, colombo, Madras and Visakhapatnam. She was carrying a quantity of cargo imported for delivery at different Indian ports including the Port of Calcutta.
(2.) IN the usual course the said vessel was carrying bonded stores in charge of one Peter Sherazee, who at the material time was the purser of the vessel. Peter Sherazee had also sailed as purser of the said vessel in her two previous voyages.
(3.) ACCORDING to the Bonded stores list which was handed over to the Customs Officer by the Purser when the said vessel arrived at Calcutta there was a quantity of 1, 22, 400 pieces of cigarettes in store packed interalia in unopened large cartons for 5000 cigarrettes, bound by iron strips. There were also smaller cartons and opened cartons. On checking by the Customs the unopened large cartons appeared to be intact.