Murray Coutts Trotter, Kt., C.J.

1. The plaintiff brings this suit against the Secretary of State for India in Council in the following circumstances;--He made, sales to customers in Salem and Coimbatore of a quantity amounting in all to 100 marcs of gold thread. The gold thread was dispatched to the purchasers from a place called Nellikuppam in South Arcot and in transit it was seized by the Inspector of Customs, Cuddalore Circle, who alleged that the gold thread had been smuggled into British India and had not paid duty. The case for the plaintiff was that he had bought it ultimately through a sub-purchaser from Messrs. Parry & Co., who had imported it from France and paid duty upon it. The Collector of Customs, to whom an appeal lay from the District Officer, or who, rather had to affirm or disaffirm the action of the District Officer, made an order On the 30th July, 1924 whereby he confiscated the goods and ordered their sale. Thereupon there was an appeal to the Governor in Council which was made by the plaintiff and was rejected. He now seeks the assistance of the ordinary Courts of the land to get his goods back or their value, and he has brought this suit which is on