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1954 Supreme(Mad) 357

P.V.RAJAMANNAR, RAJAGOPALA AYYANGAR
The Collector of Customs, Madras – Appellant
Versus
Lala Gopikrissen Gokuldass – Respondent


Advocates:
The Advocate-General (V.K. Tiruvenkatachari) and the Government Pleader (C.A. Vythialingam) for Appellant.
V.C. Gopalaratnam and L.V. Krishnaswami for Respondent.

Rajagopala Ayyangar, J.-This is an appeal against the judgment of Panchapakesa Ayyar, J., allowing in part an application filed under section 45 of the Specific Relief Act and issuing a writ in the nature of mandamus directing the Collector of Customs, Madras to release 12 diesel-engines belonging to the respondent (applicant in the application) and imported by him on the respondent’s paying the entire customs duty payable on the value of the engines plus 12½ per cent. of the entire value of the goods and setting aside the order of confiscation which has been passed by the Customs authorities in respect of these engines. The Collector of Customs has filed this appeal while the respondent who filed the application for the writ of mandamus has filed a memo. of cross-objection in which he has prayed that the learned Judge should not have imposed a fine of 12½ per cent. on the value of the goods which the learned Judge made a condition for their clearance.

The facts giving rise to these proceedings are briefly these: The applicant for the writ of mandamus is a firm of importers by name Lala Gopikissen Gokul Dass. A public notice of the Government of India, Ministry of Commerce, dated nt



































































































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