Judgment

BACHAWAT, J.: The appellant M/s. Hind Trading Company, imported 1,65,000 pieces of Chinese silver dollars from Yatung in Tibet to Kalimpong, via Nathula Pass and Hungpo through Sikkim State under two Reserve Bank import licences, dated April 22, 1957. As there were two Reserve Bank licences, the dollars were divided into two lots at Yatung. Each lot consisted of 66 bags containing 82,500 dollars. One lot of bags bore the mark "H.D. and Serial Nos. 1 to 66, and the other lot bore the mark "H. N. and Serial Nos. 1 to 66. On May 15, 1957, the appellant made two applications bearing Nos. 32 and 34 to the officer-in-charge. Land Customs Station, Kalimpong, for the grant of permits for passing the goods across the frontier. Application No. 32 related to the bags marked "H. N. Application No 34 related to the bags marked "H.D. . On May 16, the two consignments arrived at the land Customs Station, Kalimpong and were examined and appraised by the Land Customs Officer-in-charge of the station On the duty being paid, the officer endorsed the two applications, certifying that the duty was paid and permitting the import of the goods. The consignments loaded in trucks then passed