GAURANGA CHANDRA DEB Vs. THE COLLECTOR OF CENTRAL EXCISE AND LAND CUSTOMS

JUDGEMENT

(1.) THIS is a Writ Petition filed by the petitioner Shri Gauranga Chandra Deb of Joynagar Agartala, under Article 226 of the Constitution of India for a Writ of Certiorari or any other appropriate Writ quashing the order No. 13 Col. -L.C. -60 dated 25.2.1960 of the Collector of Central Excise and Land Customs, Shillong, with his office at Agartala for the State of Tripura, confiscating 41 gold bars weighing 426 tolas, 3 annas and 3 ratis under Section 67(8) of the Sea Customs Act (Act VIII of 1878) read with Section 19 of the same Act, as made applicable by Section 23(A) of the Foreign Exchange Regulation Act (Act VII of 1947), directing the confiscation to be absolute in terms of Section 23(A) of the Foreign Exchange Regulation Act read with Section 183 of the Sea Customs Act and further imposing a penalty of Rs. 25,000 under Section 167(8) of the Sea Customs Act and to quash the Criminal Proceedings in Cr. Case No. 657 of 1959 pending before the S.D.M., Sadar Agartala under Section 23 of the Foreign Exchange Regulation Act.

(2.) THE facts of the case as alleged by the petitioner in his Writ Petition and as disclosed by the documents filed, which led to the institution of this Writ Petition are briefly as follows:

(3.) THE points which were argued and which arise for consideration are: