( 1 ) ON 6th May, 1954 Ramlal Amritalal Parekh and Amritlal Lalbhai Parekh were intercepted by the Customs Officers near the Marine Lines Station, Bombay. and their search resulted in recovery of 90 bars of gold weighing 10 tolas each. On further enquiry the Customs Officers found that one Pal Dhungat was the agent in Bombay of the petitioner, a resident of Goa, for receiving and disposing of gold sent to him. As result of the enquiries proceedings were initiated. against various persons, including the petitioner, and show cause notices issued to them. By order dated 9th April. 1957, the Additional Collector of Customs, Bombay, directed confiscation of 1400 tolas of gold. which had been disowned by all the persons concerned under Section 167 (8) of the Sea Customs Act, 1878 A personal penalty of Rs. 1,89,000. 00 was also imposed on the petitioner under the aforesaid provision. The petitioner, aggrieved by the order of the Additional Collector of Customs, preferred an appeal to the Central Board of Revenue, which was dismissed on 15th August, 1958. The Central Board of Revenue passed a non-speaking order which reads "

ALL the arguments put forth in the appeal and at the time of the p

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