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1951 Supreme(Gau) 85

THADANI, H.DEKA
Aswini Kumar Sinha – Appellant
Versus
Dy. Collector of Central Excise and Land Customs, Shillong – Respondent


Advocates Appeared:
P.Choudhary, S.K.Ghose, D.N.Medhi

Thadani C. J. -This is an application purport­ing to be an application under Art. 226 of the Constitution of India, asking for a writ of cer­tiorari to be issued to the Deputy Collector of Central Excise and Land Customs, Shillong, quashing his order dated 28-101950. The order is in these terms :

C, "I, therefore, under S. 167 (8), Sea Customs Act 1878 read with 8 9, Land Customs Act, 1924, order confisca­tion of the gold and silver. These may be redeemed by the party under S. 183, Sea Customs Act, 1878, on pay­ment of a fine of Rs. 15000 plus import duty due and a personal penalty of Rs; 500. Toe fine should be deposited into a Government Treasury under the head "I Customs Land Customs, fees, fines forfeiture and Misc. "by an ordinary challan form duly countersigned by a Depart­mental Officer or supported by a copy of this order, Sd/ A. N. Nanda Deputy Collector of Central Excise and Land Customs, Shillong."

It is not disputed by the learned Advocate for the petitioner that the gold and silver confiscated were confiscated in the town of Agartala in the State of Tripura. In view of para, (f) of cl (2) of E. 2 of the rules framed under 8. 37, Cectral Excise and Salt Act of 1914 (Act 1





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