DURGA PRASHAD Vs. H R GOMES SUPERINTENDENT PREVENTION CENTRAL EXCISE NAGPUR ANOTHER

JUDGEMENT

(1.) These appeals are brought by a certificate from the judgment of the High Court of Judicature at Bombay (Nagpur Bench ) dated 25-2-1964 in Special Civil Applications Nos. 437, 448, 459 (sic) and 490 of 1963 wherein the respective appellants challenged the search and seizures carried out by the respondents at the residential-cum-business premises of the appellants in exercise of the power derived form R. 126 L (2) of the Defence of India (Amendment) Rules, 1963 (hereinafter called the 'Gold Control Rules') and Ss. 105 and 110 of the Customs Act, 1962 (hereinafter called the 'Customs Act').

(2.) This appeal arises out of Special Civil Application No. 490 of 1963 which relates to the search and seizure of the premises of Sri Durga Prasad on 19-8-1963 and 20-8-1963. The authorisation was granted by the 1st respondent-Assistant Collector of Customs and Central Excise, Nagpur -to the second respondent -Superintendent of Customs and Central Excise-on 19-8-1963 to search the appellant's premises "Shreeram Bhawan" and to seize and take possession of all gold, gold ornaments etc. which were believed to have been kept in contravention of Gold Control Rules and also account books and documents. The authorisation was granted under R. 126 L (2) of the Defence of India (Amendment) Rules 1963 and reads as follows:

(3.) Having taken possession of the documents, respondent No. 2 retained those documents at Nagpur for about 8 days. Thereafter the documents were sent to Delhi temporarily for proper translation by the Departmental Hindi Officer. While the documents were at Delhi, the 3rd respondent viz., the Collector of Customs, Nagpur, made an order of seizure under S. 110 (3) of the Customs Act. The order of seizure dated 6-9-1963 states: