- (1.) These appeals are brought by a certificate from the judgment of the High Court of Judicature at Bombay (Nagpur Bench ) dated 25-2-1964 in Special Civil Applications Nos. 437, 448, 459 (sic) and 490 of 1963 wherein the respective appellants challenged the search and seizures carried out by the respondents at the residential-cum-business premises of the appellants in exercise of the power derived form R. 126 L (2) of the Defence of India (Amendment) Rules, 1963 (hereinafter called the 'Gold Control Rules') and Ss. 105 and 110 of the Customs Act, 1962 (hereinafter called the 'Customs Act'). CIVIL APPEAL NO. 678 OF 1965:
(2.) This appeal arises out of Special Civil Application No. 490 of 1963 which relates to the search and seizure of the premises of Sri Durga Prasad on 19-8-1963 and 20-8-1963. The authorisation was granted by the 1st respondent-Assistant Collector of Customs and Central Excise, Nagpur -to the second respondent -Superintendent of Customs and Central Excise-on 19-8-1963 to search the appellant's premises "Shreeram Bhawan" and to seize and take possession of all gold, gold ornaments etc. which were believed to have been kept in contravention of Gold Control Rules and also account books and documents. The authorisation was granted under R. 126 L (2) of the Defence of India (Amendment) Rules 1963 and reads as follows: "To Shri S. H. Joshi. Superintendent of Customs and Central Excise, Nagpur. Whereas information has been laid before me and on due inquiry thereupon I have been led to believe that the premises/vaults/lockers specified below and said to be in possession and control of Shri R. B. Shri Ram Durga Prasad are used for storage of Gold/Gold ornaments in contravention of the provisions of the Gold Control Rules. Details of premises/vaults/lockers to be searched. Shri Ram Bhavan and premises, appurtenances thereto including offices, outhouses, etc. Ramdaspeth. Nagpur. This is to authorise and require you to enter the said premises with such assistance as shall be required and to use if necessary, reasonable force for that purpose, and to search every part of the said premises and to seize and take possession of all gold/gold ornaments along with the receptacle, container or covering thereof which you may reasonably believe to be kept in contravention of the Gold Control Rules and also of such books of accounts, return or any other documents, as you may reasonable believe to be connected with any contravention of Gold Control Rules, and forthwith report to this office regarding the seizure made, returning this order, with an endorsement certifying what you had done under it immediately upon its execution. Given under my hand and seal of this office this Nineteenth day of August 1963. Seal of Office (Sd.) KRISHAN DEV, 19th August, 1963 Assistant Collector of Customs and Central Excise, Nagpur."
(3.) Having taken possession of the documents, respondent No. 2 retained those documents at Nagpur for about 8 days. Thereafter the documents were sent to Delhi temporarily for proper translation by the Departmental Hindi Officer. While the documents were at Delhi, the 3rd respondent viz., the Collector of Customs, Nagpur, made an order of seizure under S. 110 (3) of the Customs Act. The order of seizure dated 6-9-1963 states: "Whereas information has been received that the under mentioned documents are in the custody of Shri S. H. Joshi, Superintendent of Central Excise, Nagpur: 1. Nagpur ki Juni Rokad Bahi Hisab Bahi Shri Nagpur ki 24-7-1958 to 28-10-1959 (in Hindi) pages 1 to 96; 2. Shri Rokad Bahi Nagpur (in Hindi) pages 1 to 27; 3. Rokad-Bhuramalji Agrawal (in Hindi) pages 1 to 78; 4. Shri Khata Bahi Bhai Bhuramalji Agrawal Samvat 2000-2001, 2005-2006 (in Hindi) pages 1 to 53; 5. Partners Shri X Du Group Hisab Bahi-upto 3-5-1959 (in Hind) pages 1 to 45; 6. Shri Khata Bahi-Bh. Bhuramalji Agrawal-Samvat 2006-7 to 2012 (in Hindi) pages 1 to 57: 7. Hisab (bahi)-Partners-G X F Group upto 3-5-1959 (in Hindi) pages 1 to 20; 8. Om-P. Ankada Bahi (in Hindi) pages 1 to 25; 9. Ankada (Bahi) Bombay Nagpur (in Hindi) pages 1 to 10. 10. Shri Jaipur ki hisab Bahi (in Hindi) pages 1 to 101; (loose papers) and 1 to 39 (regular pages): 11. C. N. A. 1956-58 (A/c Book in English) pages 1 to 101; 12. Account Book similar to No. 11 above (in English) back card-board cover missing pages 1to 129: 13. June Shan Jakhiramji Bhagwandasji pages 1 to 2 loose pp. Pages 1 to 71 regular pages; 3rd November 1956 to 2nd May 1959:- Total thirteen exercise book type account books: 14. Eight bunches of loose sheets stitched together containing sheets as detailed below: Bunch No. 1 containing sheets 5: Bunch No. 2 containing sheets 6: Bunch No. 3 containing sheets 4: Bunch No. 4 containing sheets 5. Bunch No. 5 containing sheets 4: Bunch No. 6 containing sheets 2: Bunch No. 7 containing sheets 2: Bunch No. 8 containing sheets 3; 15. Loose papers 25 sheets (including small chits) recovered from Shri Ram Bhawan, Nagpur and whereas I am of the opinion that the said documents are useful for and relevant to the proceedings under Customs Act 1962 (Act 52 of 1962) I, Shri Tilak Raj, the Collector of Central Excise, having been empowered as Collector of Customs under Notification No. G. S. R. 214, dated 1st February 1963 of the Government of India in this behalf in exercise of the said powers hereby order that the aforesaid documents shall be seized." Respondent No. 3 made a second order of seizure, dated September 11, 1963 with regard to the same documents. Respondent No. 3 has explained that he had to make the second order of seizure, dated September 11, 1963 because he was, at first, under the impression that the documents were under the custody of respondent No. 2, but later on he learnt that respondent No. 2 had already made over the documents to the custody of Sri Krishan Dev, Assistant Collector of Central Excise, Nagpur.;