SARKARIA - (1.) THIS appeal by special leave arises out of the following facts: On receiving information that some packages containing smuggled goods had been left by a person in the premises of M/s. Shah Rupaji Rikhabdas at 98, Narayana Mudali Lane, Madras-1 and that these packages were about to be despatched to Bangalore for disposal, a posse of Preventive Officers of the Customs House went to the said shop on 4/06/1962. They found ten packages in that ship. Baboothmull of M/s. Shah Rupaji Rikhabdas was present there. The officers questioned Baboothmull about those packages. Baboothmull replied that he was not the owner of those packages and that somebody next to his shop had left them outside the premises and since that person had not returned for a considerable time, he got them removed into the shop. Baboothmull was unable to throw any light with regard to the owners or the contents of the packages.
(2.) AFTER getting a consent latter from Baboothmull, the officers opened the packages which contained these articles of the total value of Rs.12,255.00 JUDGEMENT_544_2_1974Html1.htm The Officers seized these goods under a mahzarnama. On 9/06/1962, a letter was addressed by the said Baboothmull to the Collector Customs, informing that on that date, the owner of the packages, one Mr. D.Bhoormul turned up to claim the goods; that his other partner was absent at the time of the seizure of the goods who knew about this affair and that he had subsequently learnt from this partner that those goods belonged to D. Bhoormull who had left instructions for their storage in the shop. Subsequently the name of this partner was given as Indermal. The Customs Officer attempted to find out and contact this Inderpal but without success.
(3.) EIGHT days after the seizure, a letter dated 12/06/1962, was received by the Collector of Customs from one D. Bhoormull (Poonawala, temporarily at 98, Narayana Mudali Lane, Madras-1) claiming ownership of the goods. In this letter it was stated that he had purchased these goods on 3/06/1962, in the local market at Madras through brokers, that he was packing the same till late in the evening, and since he was forced to leave for Bangalore on the call for a friend immediately, he instructed one of the staff of Shah Rupaji Rikhabdas to keep the goods in their shop until his return. This letter of Bhoormull did not contain the names or the particulars of the brokers from whom the goods were allege purchased; nor did it refer to any bill, voucher or other document to support the allegation of their having been purchased locally in the normal course of business. On receipt of this letter, the Collector made an attempt to contact Bhoormull for further investigation. Bhoormull, however, could not be contacted as he had gone away to Poona which was said to be his normal place of activity. Another letter, dated 25/06/1962, was received by the Collector from Bhoormull urging for release of his goods at an early date.;