DEBABRATA MOOKERJEE, J.

( 1 ) THIS appeal is brought from an order of Sinha J. dated June 11, 1959, whereby certain proceedings commenced by a notice or a letter issued by the Additional Collector of Customs dated September 15, 1958, were quashed by a writ in the nature of certiorari and a mandamus issued directing the Customs authorities not to give effect to the notice. The Additional Collector of Customs has accordingly appealed.

( 2 ) THE respondents, Nihalchand Agarwala and others, are a firm, carrying on business, under the name and style of Keshrichand Nihalchand, of importing betelnuts from eastern countries. They had an import licence valid upto the 30th of September 1957 which authorised them to import betelnuts worth about Rs. 24800/- and odd. The firm had entered into an agreement with T. N. Sharma Ltd. of Penang for supply of 80 bags of betelnuts, the total value of which was Rs. 10,322 52 np. A consignment was booked by S. S. Noreverett and the freight was insured with the National Insurance Co. Ltd. The firm's clearing Agents were instructed to prepare the Bill of Entry and to submit the same to the Customs in time to avoid demurrage. The shipping documents were re

Click Here to Read the rest of this document