Judgment

GAJENDRAGADKAR, C.J.I.: This appeal by special leave raises a short question about the true scope and effect of S. 52A of the Sea Customs Act, 1878 (No. 8 of 1878) (hereinafter called the Act ). The appellant, the Indo-China Steam Navigation Co. Ltd., which caries on the business of carriage of goods and passengers by sea, owns a fleet of ships, and has been carrying on its business for over 80 years. One of the routes plied by its ships is the Calcutta-Japan-Calcutta route. An order has been passed by the Customs Authorities confiscating the appellant s motor vessel "Eastern Saga" under S. 167(12A) of the Act, and giving the appellant the option under S. 183 of the paying a fine of Rs. 25 lakhs in lieu of confiscation. The appellant contends that this order has been based upon a misconstruction of the provisions of S. 52A.

2. The vessel "Eastern Saga" has 6,631 gross registered tons, and 4,441 net registered tons. It has an over all length of 475 -2 1/2 " a breadth of 59 3" and a summer draft of 24 7-". It carries a crew of 14 officers and 56 seamen. It appears that the vessel has 119 separate rooms, including 34 crews cabins, 8 passengers cabins, a sailor s mess, a fir