Judgment

S.C. Agrawal, J.-This appeal raises a question relating to interpre­tation of clause (e) of sub-section (1) of Section 115 of the Customs Act, 1962 (hereinafter referred to as ‘the Customs Act’) which pro­vides for confiscation of “any conveyance carrying imported goods which has entered India and is afterwards found with the whole or substantial portion of such goods missing unless the master of the vessel or aircraft is able to account for the loss of, or deficiency, in the goods”.

2. M/s. India Steamship Company Limited, the appellant herein, (here­inafter referred to as ‘the appellant-company’) was the owner of the sea-going vessel known as ‘M.V. Indian Resolve’. On its voyage from United Kingdom Continental ports to Calcutta Port it touched the ports at Bombay, Colombo, Madras and Visakhapatnam. The ship was carrying cargo imported for delivery at different Indian Ports including the Port of Calcutta. When the vessel arrived at the Port of Calcutta Peter Shera­zee, the Purser of the vessel, handed over the Bonded Stores List of the vessel to the customs officer. The said list mentioned the items of bonded stores and their respective quantities. The said Bonded Stores Li