PADMANABHAN
K. R. Ahmed Shah – Appellant
Versus
Additional Collector of Customs, Madras – Respondent
The writ petition has been filed on 25-3-1977 to quash the order passed by the Special Secretary to the Government of India, the third respondent herein, in the revision application filed by the petitioner on 24-8-1973. The third respondent has levied in lieu of confiscation and re-export, a fine of Rs. 5000 and the penalty of Rs. 15000 on the petitioner. The facts leading to the filing of the writ petition may be stated as follows-The petitioner is an Indian citizen, but had been carrying on business in Saigon (South Vietnam) in the year 1970. On 7-2-1970 he arrived at Meenambakkam airport by the Air India flight from Saigon to India. In the customs examination hall, the petitioner made a declaration of his personal effects which included the following items :-
The total value of these four items, according to the petitioner, was Rs. 80, 850. On the basis of the declaration the customs authorities issued a detention receipt. It is the petitioner's case that at the time of giving the declaration, he made an oral request for re-export of the declared jewellery and diamonds as required under Ss. 77 and 80 of the Customs Act, 1962 (hereinafter referred to as the Act). He fo
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