VEERASWAMI
I. R. Menon – Appellant
Versus
The Collector of Customs, Madras – Respondent
This is a petition under Article 226 of the Constitution for issue of an appropriate writ to quash the order, dated 5th April, 1961 of the Collector of Customs Madras, directing confiscation of the petitioner’s Chevrolet 1959 Model motor car bearing registration No. S.S. 7955 and imposing on him a penalty of Rs.1,000 under section 167 (8) of the Sea Customs Act, 1878. The petitioner is said to be the Chief Executive of the Indian division in film business of Shaw Brothers, Ltd., Singapore. With a British passport the petitioner, apparently for business purpose, arrived in this country from Singapore and left on more than one occasion during the period from September, 1959 to October, 1960. For his use during his visits to Madras, he imported his car on 24th September, 1959 by S. S. Rajula under cover of Carnet de passages en douane, dated 21st August, 1959 and issued by the Automobile Association of Singapore. The import was under the provisions of the Customs Convention on the temporary importation of private road vehicles. This is an International Convention adopted by the United Nations Conference on Road and Motor Transport held at Geneva in 1949 and the object of the C
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