( 1 ) THE facts in this case are shortly as follows: The petitioner is the owner of a Taxi Cab No. WET-1099 and holds a permit No. P. Co. P. 1871 in respect of the same. He employed a driver of the name of Md. Ibrahim, The Central Preventive Circle, Land Customs, Calcutta, received information that contraband betel nuts would be transported by Taxi Cab No. 1099 from Bongaon to Calcutta via the Jessore Road. Officers of the Central 'preventive Circle, Land Customs, kept watch at Gate No. 2 of the Habra Railway Level Crossing. On 30-12-1954 at about 2 A. M. in the night, they found a taxi coining from the direction of Bongaon, They closed the Railway gate when the taxi was near the gate, and although the driver made an attempt, to turn round, the taxi was apprehended. It was found to bear the registered number WBT-1099 and upon check, 7 bags of betel-nut were found inside the taxi. Apart from the driver named Ibrahim, there were two persons Sarkar and Haldar, who claimed the goods but could not produce any document to show their right to the goods. A written-statement was taken and these two persons said that they had purchased the betel nuts at Bongaon Railbazar but that