P.B.MUKHARJI, S.A.MASUD
KISHANLAL AGARWALLA – Appellant
Versus
COLLECTOR OF LAND CUSTOMS – Respondent
( 2 ) THE appellant is Kishanlal Agarwalla carrying on business under the name and style of "shree Katihar Jewellery" at Katihar in the district of Purnea. A servant and an employee of the appellant by the name of Dharam Chand Jain was going from Katihar to Calcutta. He was following a rather devious route, it being from Katihar by train to Raiganj, thereafter, by bus to Kaliaganj and then he Intended to proceed by bus to Balur-ghat from where he wanted to travel by air to Calcutta. This was the appellant's case. On the journey at Kaliaganj this Dharam Chand Jain was caught red-handed carrying 41 gold bars bearing No. 999. 10 and weighing 412 tolas 1 anna and 4 ratis, on the strength of an information, received by the Land Customs Authorities from a source. Dharam Chand Jain carried this large number of gold bars round his waist tied in dhoti. Four hundred and twelve tolas was a heavy weight. Apart from this large amount of gold and the large number of bar
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