Judgment

SHELAT, J. : In 1947 and prior thereto the respondent carried on business as an exporter of fish in the State of Junagadh in the name and style of Ayub Iqbal and Company. In 1947 the Customs authorities of the State of Junagadh seized two motor trucks, a station wagon and other goods belonging to the respondent on the grounds (a) that the respondent had not paid import duties on the said trucks, (b) that they were used for smuggling goods in the State, and (c) that some of the goods w ere smuggled goods. The action was taken under the Junagadh State Sea Customs Act, II of S. Y. 1998 then in vogue in the State. The respondent filed an appeal against this order to the Home Member of the State as provided in the said Act. Pending the appeal, the State of Junagadh merged in the United States of Saurashtra which ultimately was converted into the State of Saurashtra. The State of Saurashtra thereafter merged with the former State of Bombay and on bifurcation of the Bombay State became part of the State of Gujarat. In the meantime the appeal was transferred to the Revenue Tribunal which was constituted by the State of Saurashtra and which was the competent forum to hear such appea