- (1.) THIS judgment will dispose of two Letters Patent Appeals Nos. 68 and 71 of 1953. One is brought by the Collector of Central Excise, Delhi, against a judgment of Harnam Singh J. dated the 9th September, 1953. whereby he quashed the order of the Collector confiscating rock-salt imported by the original petitioner Amarjit Singh and imposing a fine of Rs. 50,000/- and ordered the redetermination of the question by the Assistant Collector of Customs and also released the 55 wagons of rock-salt on burnishing a security of Rs. 1,00,000/ -. The of her appeal is brought by the petitioner Amarjit Singh for the quashing of the order altogether and for setting aside that portion of the judgment which directs redetermination of the question and releases the rock-salt on furnishing of security and not unconditionally.
(2.) IN Letters Patent Appeal No. 68 the respondent is Amarjit Singh, proprietor of the firm punjab Traders Corporation which it is alleged has its Head Office at Bombay and the respondent resides at No. 1700, Dufferin Bridge, Mori Gate, Delhi.
(3.) THE facts of the case which have given rise to this appeal are that Amarjit Singh carried on business as importer and exporter and as commission agent under the firm and style above given. The Head Office of this firm was in Bombay and branch offices at various places including delhi. He wrote a letter on the 18th February 1953 to the Chief Controller of Imports asking whether any of the articles mentioned therein could be imported from Pakistan with or without a licence. It is perhaps better that the whole of the letter which is at page 28 of the paper-book may be given here: "punjab Traders Corporation. 234, Masj id Bunder Road, bombay-3. February 18, 1953. To the Chief Controller of Imports, government of India, new Delhi. Dear Sir, kindly let us know which of the following items can be imported from Pakistan with or without licence: 1. Pan 20. Dhania 2. Supari 21. Zeera 3. Piazaj 22. Dhania ka beej;