1. ON the 20th September 1950 the Collector of Customs, who has his office at Customs House, Calcutta, made an order directing confiscation of 50 drums of Mineral Oil out of 2000 drums of Mineral Oil which had been imported by the petitioner, the East India Commercial Company Ltd., and also imposed a personal penalty of Rs. 61,000/- on the said company under section 167 clause 8 and section 37 of the Sea Customs Act. Aggrieved by this order the company appealed from it to the Central Board of Revenue under the provisions of section 188 of the Sea Customs Act. On the 8th of April 1952 the Central Board of Revenue made the following order in disposing of the appeal:-

"at the request of the appellants the Board had arranged for a re-test of samples of the oil by the Chief Chemist, Central Revenue. The Chief Chemist on examination of the remnant samples has now confirmed the findings in the test report of the Calcutta Customs House Laboratory. The Board has carefully considered all the pleas put forward on behalf of the appellant but sees no reason to interfere with the order passed by the Collector of Customs, Calcutta. "

2. THEREUPON the present application for relief under Ar