Sinha, J. - (1.) The facts of this case are shortly as follows. The petitioner, the Calcutta Motor and Cycle Co., is a firm registered under the Indian Partnership Act, carrying on business at No. 5, Bentinck Street, Calcutta. As is suggested by the name of the firm, its principal business is in cycles, motor cycles etc., but it seems that it is not confined to such articles only. The shop is situated at premises No. 5, Bentinck Street and its godown is situated at No. 16, Mangoe Lane. The Customs Authorities received certain Information that the petitioner firm along with various other firms, have been importing goods without valid licences, were not declaring the correct value or description of the goods at the time of importation, and were bringing into existence various documents for the purpose of creating evidence in their favour. It is stated that the Customs Authorities made enquiries, and came into possession of certain facts and eventually made an application before the Chief Presidency Magistrate, Calcutta under Section 172, Sea Customs Act, and obtained four search warrants on 16-5-1955, for search of various premises and godowns including the shop and the residence of one of the directors, at No. 5, Bentinck Street. Under Section 172, Sea Customs Act, a Magistrate may, upon application of the Customs Collector, stating his belief that dutiable or prohibited goods are secreted in any place within the local limits of the jurisdiction of such Magistrate, issue warrant for search of such goods. Such warrant is to be executed in the same way and has the same effect as a search warrant issued under the law relating to criminal procedure. The form of the search warrant issued is important. The search warrant issued in respect of 5 Bentinck Street Is as follows : "Warrant of search after information of particular offence (under Section 172, Sea Customs Act, 1878). To Rummaging Inspector (Intelligence) Customs House, Calcutta. Whereas information has been received before me of the illegal importation of goods in contravention of the Sea Customs Act, Import and Export (Control) Act, and Foreign Exchange Regulations Act, and it has been made to appear to me that production of the said illicitly imported goods and relative documents pertinent to that, is essential to the enquiry to be made, or about to be made, into the said suspected offence, this is to authorise you and require you to search for the said goods and relative documents thereto in the premises 5 Bentinck Street Calcutta, and if found returning this warrant, with an endorsement certifying what you have done under it immediately upon its execution- Given under my hand and seal of the Court, this 16th day of May, 1955."
(2.) These search warrants were issued upon application made by the Assistant Collector, Customs, and Superintendent of Preventive Service, to the Chief Presidency Magistrate, to the effect that he had reason to believe that dutiable and/or prohibited goods, and documents relating to such goods, were secreted in the premises mentioned in the Schedule annexed to the letter, and with a request that a warrant for search of the premises for such goods and documents might be issued.
(3.) Armed with a search warrant, the Customs Authorities made searches and have seized and taken into their possession, two bundles of Shark's skin and velvet, from No. 5 Bentinck Street, and also certain documents, mainly consisting of files. Mr. S. K. Srivastava, Collector of Customs, has affirmed an affidavit dated 9-6-1955, in which he states that on 18-5-1955 during the course of search, he came across various documents incriminating the petitioner firm and confirming the truth of the information which the Customs Authorities had received. On that date, he wanted to take away these documents which principally consisted of flies, out the lawyers for the petitioner raised legal objections, whereupon he left the files in an ante-room and sealed the door thereof. This was done because he thought that before taking possession of the files it would be safer to consult the Government solicitor. He states that on the next day, when he went to take possession of the files, he found that they had been surreptitiously removed. Although it is not in the affirmatives, I enquired as to what happened to the seals, and was informed that the seals were intact. The Customs Authorities have laid information before the police and police investigation appears to be proceeding.;