Devadoss, J.

1. This is an application to revise the order of the District Munsif Chidambaram dismissing the claim petition of the petitioner. Some cases of saccharine were seized on 5th May 1926, by the Customs authorities at Kanda-mangalam on the British frontier. On 29th June 1926, the Collector of Sea Customs, Madras, imposed a penalty of Rs. 1,000 under Section 167, Clause 8, Sea Customs Act and under Section 7, Land Customs Act of 1924, on Raju Naidu, the person who tried to smuggle the cases of saccharine into British India territory. The order imposing the penalty was served on Raju Naidu on 15th July 1926. On 20th July 1926, the Sub-magistrate of Vanur was requisitioned by the Customs authorities to issue a warrant for attachment of a motor car which was seized by the customs authorities on 5th May 1926 along with the cases of saccharine. The attachment was effected on 17th September 1926 under Section 386, Criminal P.C., and it was sold on 28th January 1927. On 19th January 1927, a letter was addressed by the Inspector of Customs of Kandamangalam to the District Magistrate of South Arcot to take action for realization of the penalty imposed on Raju Naidu under Sect