Judgement

Appeal (No. 39 of 1924) from a decree of the High Court (April 5, 1923) upon a case stated under Order xxxvi., r. 1, of the Civil Procedure Code, 1908.

The case arose out of a claim for customs duties under the Sea Customs Act (VIII. of 1878), s. 20,

8 Law. Rep. 52 Ind. App. 167 ( 1924- 1925) Secretary of State v. Great Indian Peninsula Railway C o.

249

upon stores imported by the respondent railway company for the use of the undertaking. The sole question raised by the special case was whether the goods were "goods belonging to the Government" so as to be exempt from the duties by the proviso to the above section.

The statutory provisions, and the terms of an agreement between the Government and the company, upon which that question depended, appear sufficiently from the judgment of the Judicial Committee,

The High Court (Macleod C.J. and Crump J.) held that the question raised by the case should be answered in the affirmative.

1924. Dec. 1. Dunne K.C. and Kenworthy Brown for the appellant.

Sir George Lowndes K.C and E. B. Raikes for the respondents.

Dec. 22. The judgment of their Lordships was delivered by

SIR LAWRENCE JENKINS. This appeal is from a decree dated April 5