Sankar Prasad Mitra, C.J. - (1.) This is an appeal from a judgment of P.K. Banerjee, J. delivered on September 25,1972. In an application under Article 226 of the Constitution, there were two petitioners before P.K. Banerjee, J., namely, - (1) Messrs Bhimraj Banshidhar and (2) Messrs Orient Finance Corporation. Both the petitioners were registered partnership firm. Messrs Bhimraj Banshidhar purchased a Hindusthan Ambassador car bearing registration number WBB 4379. The car was also registered in the name of Bhimraj Ban-shidar. On February 14, 1962, there was an agreement in writing between Orient Finance Corporation and Ram Krishna Arora whereby the Corporation let out the car on hire to Ram Krishna Arora upon terms and conditions agreed between the owners and the hirer. One of the conditions of this agreement was that the Respondent No. 4, Ram Krishna Arora would not use the car or permit it to be used in contravention of any statute and regulations for the time being in force or otherwise in any way contrary to law. The case of the petitioners is that since February 14, 1962, the petitioners lost physical control over the car and...with or related to the running and...of the car.
(2.) The relationship between Bhimraj Banshidhar and Orient Finance Corporation is not very clear. We are told that Arora wanted to purchase the car from Bhimraj Banshidhar. The purchase price was advanced by Orient Finance Corporation and that was why the hire purchase of agreement was between the Corporation and Arora. The relationship between the two partnership firms, however, does not affect the points at issue in this appeal.
(3.) The petitioners allege that in July 1967, they came to know that the car was seized by the Customs officers on duty near Guma on Jessore Road on July 13, 1967 on the ground that on Chatai of Cimnamon of foreign packing was recovered from the car. Thereafter, through Ram Krishna Arora, the Respondent No. 4, the petitioners requested the Assistant Collector of Customs, the Respondent No. 1 to release the car as the petitioners had no connection whatsoever with the alleged transportation of Cimnamon; but on January 8, 1968, the petitioners received two purported show cause notices under Section 112 and Section 115(2) of the Customs Act, 1962. These two show cause notices have been challenged in the instant proceeding.;