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1958 Supreme(Cal) 13

P.B.MUKHARJI
KSHETRA NATH BASAK – Appellant
Versus
COLLECTOR OF LAND CUSTOMS – Respondent


Advocates Appeared:
A.K.MUKHERJEE, S.Burma

P. B. MUKHARJI, J.

( 1 ) THIS is an application under Article 226 of the Constitution. The applicant is Kshetra Nath Basak. His complaint is against the order of the Collector of Land Customs dated 24-1-1957 by which the Land Customs Collector confiscated the gold bullion and silver obsolete coins under Section 167 (8) of the Sea Customs Act read with Section 23a of the Foreign Exchange Regulation Act, 1947. These cold bullion and silver coins were seized on 2-8-1955 as being illegally and illicitly imported into India from Pakistan in contravention of Section 5 of the Land Customs Act, 1924 read with relevant Notifications mentioned in the Land Customs Collector's order issued under Section 8 (1) of the Foreign Exchange Regulation Act, 1947. The Land Customs Collector also held that an offence under Section 19 of the Sea Customs Act bad been committed as bring applicable under Section 23 of the Foreign Exchange Regulation Act, 1947.

( 2 ) MR. Section Burman, learned Counsel for the applicant, challenged the order of confiscation on a number of grounds. His first ground is that the Land Customs Collector failed to notice and consider the most relevant document in his favour which



























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