- (1.) THE first respondent carried on business inter alia in the export of chrome. From time to time various quantifies of Chrome Ore were exported under contracts entered into with Foreign buyers. The goods exported were purchased by the first respondent from various mine owners including a firm carrying on business under the name and style of Serajuddin and Co. , According to the first respondent, chrome ore was at no time liable to payment of Export Duty under the provisions of the Sea Customs Act 1878, (hereafter referred to as the 1878 Act)or under the provisions of any other law.
(2.) ON or about November 23, 1959. the appellant made an application before the Chief Presidency Magistrate under Section 172 of the 1978 Act for issue of Search Warrants of premise; no. 19-A, British Indian Street, Calcutta, which was the registered office of the first respondent, on the allegation that documents relating to and in connection with illegal exportation of dutiable goods were exported in contravention of the 1878 Act and such documents were secreted in the above premise. Such was carried at the respondent's Registered Office and a large number of documents belonging to the first respondent were seized by the Custom authorities.
(3.) ON March 30, 1968 the respondent's office was searched en the authority of a Search Warrant issued under section 105 of the Customs Act 1962 (hereinafter referred to as the 1962 act ).;