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1956 Supreme(Mad) 367

P.V.RAJAMANNAR, PANCHAPAKESA AYYAR
The Collector of Customs, Madras – Appellant
Versus
A. H. A. Rahiman – Respondent


Advocates:
The Advocate-General (V. K. Thiruvenkatachari) and the Special Government Pleader (V. V. Raghavan) on behalf of the State in all the petitions.
V. C. Gopalaratnam and L. V. Krishnaswamy Iyer for Respondent in W. Appeal No. 120 of 1956.
Sundararajan of Messrs. Sundararajan and Sivaswami, for Respondent in Writ Appeals Nos. 53 and 55 of 1956.
V. Thyagarajan for A. R. Krishnaswamy, for Respondent in Writ Appeal No. 89, of 1956.

Rajamannar, C.J.-These four appeals were heard together because they raise certain common questions of law. Apart from these questions, each case has been argued on the merits also. We shall first set out the facts in each case.

Writ Appeal No. 120 of 1955 is an appeal against the Judgment of Rajagopala Ayyangar, J., in Writ Petition No. 381 of 1953. The Collector of Customs, Madras, is the appellant. The respondent is a merchant carrying on business in Madras in piecegoods. He filed Writ petition in the following circumstances. In June, 1948, he presented through his customs broker, one Siddique Sahib, a shipping bill, dated 14th June, 1948, in respect of 100 bales of handloom piecegoods intended to be shipped to purchasers in Pakistan. From this consignment the customs authorities detained 7 bales bearing Nos. 1201, 1202, 1203, 1204, 834, 842, and 843 as they suspected that they contained powerloom goods, the export of which was prohibited at the time. On examination by the authorities one of these bales alone, namely, that bearing No. 1202, was found to contain powerloom goods. The others contained handloom goods as regards which there was no prohibition. The customs authorities










































































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