Pathak, C. J. - (1.) This appeal by certificate granted by the High Court of Calcutta is directed against the judgment dated 31 July, 1970 of that High Court partly allowing a writ petition arising out of proceedings under the Customs Act, 1962.
(2.) On 5 May, 1966, noticing an advertisement in a newspaper offering imported manual and electric typewriters, adding and calculating machines, the Customs authorities raided the premises of Messrs. Typewriters and Stationery Operation Private Limited,. Calcutta, on the same day and recovered fifteen typewriters, adding and calculating machines. The machines had been sold to the company by R. N. Bagh, who in turn disclosed that he had purchased them from the crew members of some vessels. On 7 May, 1966, the Customs Officers searched the residence and business premises of Messrs. Central Typewriter Company and recovered several typewriters and calculating and adding machines. From some documents seized during the raid and statements recorded, it appeared that there was a conspiracy between the respondents and some of the crew members of certain vessels where it was agreed that the respondents would look after and maintain the families of the crew members in India while they were abroad, would advance them money and the crew members would draw their wages abroad in foreign currency and purchase with those moneys second-hand typewriters, adding and calculating machines and then bring them to India and deliver them to the respondents after clearance under the concessions provided in the Baggage Rules in order to circumvent the restrictions imposed under the Import Trade Control Regulations. It appeared that during the period 1961 to 1965 about 200 pieces of typewriters, adding and calculating machines had been acquired by the respondents for a sum of about Rupees one lakh and out of which forty six had been sold.
(3.) The goods were seized on 5/7 May, 1966 and notices were due to issue under S. 124(a) of the Customs Act, 1962 within six months from that date. Meanwhile, the Subordinate Officers, Customs Department, showed cause to the Additional Collector of Customs, Calcutta (who has the same powers under the Act as the Collector) for granting an extension of time for serving the show cause notice. On 3 November, 1966, the Additional Collector granted an extension of time for a further six months in terms of the proviso to S. 110(2) of the Customs Act, 1962.;