A.K.Mathur, CJ. - (1.) This is an appeal directed against the order dated 12th January, 1984 passed by the learned single Judge whereby the learned single Judge has dismissed the writ petition. The petitioner filed this writ petition before the learned single Judge challenging the show cause notice issued to the petitioner by the Collector of Central Excise and Customs, Calcutta and Orissa under Defence of India Rules.
(2.) The petitioner carries on business as jeweller and manufacturer of and dealer in gold ornaments under the firm name and style of M/s. B. Sarkar (Johuri) as the sole proprietor thereof. The petitioner was served with a show cause notice on 9th February, 1967 by the Collector of Central Excise and Customs, Calcutta and Orissa to show cause why certain quantities of gold and gold ornaments as mentioned in the show cause notice, which have been seized from his premises No. 131B, Bepin Behari Ganguly Street, Calcutta, should not be confiscated under Rule 126M of the Defence of India Rules, 1962 and why penalty should not be imposed upon him under Sub-Rule 16 of Rule 126L of the said Rules. The workshop of the petitioner was alleged to be under occupation of Gopal Chandra Singh, an employee of the petitioner M/s. B. Sarkar (Johuri) and from there the entire ornaments were seized. This show cause notice was issued to the petitioner in pursuance of a raid at the workshop of the petitioner on the ground floor of 131B, B.B. Ganguly Street, Calcutta on 2nd September, 1965 wherefrom 138 tollas 13 annas and 10.5 pies or 1619.724 grams of gold and gold ornaments (finished as well as unfinished) all of above 14 carat purity were seized. It is also alleged that 19 tollas and 3 annas of gold ornaments were found inside boxes bearing labels of M/s. B. Sarkar (Johuri). It is also alleged that apart from such gold or gold ornaments, some books of accounts, claiming them to be of the petitioner firm, were also taken into custody from that premises. At the time of seizure statements of some of persons were recorded by the Gold Control Officers and it was learnt that this premises belonged to the mother of the petitioner by virtue of a family settlement.
(3.) The petitioner filed a reply to the show cause notice, but before the authorities could decide the matter the petitioner rushed to file the present writ petition. The learned single Judge after considering the matter in detail came to the conclusion that there is no invalidity in issue of the said show cause notice, therefore, he dismissed the writ petition. Aggrieved against this order the present appeal has been filed by the petitioner.;