( 1 ) THE facts in this case are shortly as follows: The petitioner, the Everett Orient Line Incorporated, is stated to be a Company incorporated under the laws of Liberia, having its registered office at Monrovia in Liberia and its principle office at 310, Sansome Street, San Francisco in the United States of America. No one seems to know where Liberia is situate or Monrovia. While it is not possible to say that they do not exist, it seems that considerable mystery surrounds their location. The Company carries on business in India through its Agent, the Everett Steamship Corporation, which has its office at No. 35, Royal Exchange Place (Extension), Calcutta. The Company owns a number of ships and has been carrying cargo between Japan and Calcutta via all important ports in Far East and Burma. One of the vessels belonging to the petitioner Company, and with which we are concerned in this case, is M/v "rebeverett". The vessel, in its voyage No. 41, departed from Kobe on. 15-6-1937 and after touching at Hongkong, Singapore, Penang and Rangoon as also other places, arrived at the Sand-Head in Calcutta on 11-8-1957 at 12. 00 hours. On 12-8-1957 a party of Customs Offic