Judgment

GAJENDRAGADKAR, C.J.I. : Along with Civil Appeal No. 770 of 1962* in which we have pronounced our judgment today, four other civil appeals and four writ petitions were also placed for hearing, because they raise a common question about the construction of S. 52A of the Sea Customs Act, and we propose to deal with them by this common judgment.

* See AIR 1964 SC 1140.

2. We will first take Civil Appeal No. 803 of 1962 which has been filed by special leave by the British India Steam Navigation Co., Ltd., against the decision of the Central Board of Revenue pronounced on January 7, 1960, as well as the decision of the Central Government pronounced on May 27, 1961. The offending ship is Santhia and the fine imposed is Rs. 42,500/-. So far as this appeal is concerned, for the reasons given by us in dismissing Civil Appeal No. 770* of 1962, it also fails and must be dismissed with costs.

* See AIR 1964 SC 1140.

3. Civil Appeal No. 374 of 1961 and Writ Petition No. 121 of 1959 have been filed by Everett Orient Line Incorporated. The offending vessel in this case is Rebeverett . On September 5, 1957 the Collector of Customs had imposed a fine of Rs. 4 lakhs in lieu of confiscation of