TMI Blog1962 (9) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... that Court confirming the order passed by G.K. Mitter, J., by which he allowed the present respondent's petition under Article 226 of the Constitution and set aside the order of the Customs Authorities. The appellant is the Additional Collector of Customs and the respondent was the petitioner in the petition under Article 226. 2.The appeal arises out of an order made by the Additional Collector of Customs, Calcutta, dated June 15, 1959, by which he held the respondent Sitaram Agarwala to be guilty of an offence under Section 167(8) of the Sea Customs Act, hereinafter termed `the Act', and imposed a personal penalty on him of Rs. 60,000/-. The facts of the case are these. On August 25, 1958, the respondent Sitaram Agarwala carrying a sum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted out that the respondent Sitaram Agarwala is the son of a bullion merchant in whose shop he works. 3.On October 9, 1958, a notice was issued against Sitaram Agarwala to show cause why the currency notes found on him be not confiscated and personal penalty imposed under Section 167(8) of the Act read with Sections 23A and 23B of the Foreign Exchange Regulation Act. He showed cause and on June 26, 1959, the Additional Collector imposed a personal penalty of Rs. 60,000/- on Sitaram Agarwala to be deposited within three days and also held that on offence in respect of the currency notes seized from him had been established but that amount was retained until payment of the penalty. The gold found was also ordered to be confiscated in procee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in any package produced to any office of Customs as containing no such goods; Such goods shall be liable to confiscation; and any such person concerned in any such offence shall be liable to a penalty not exceeding three time the value of the goods, or not exceeding one thousand rupees." The fact found are that Sitaram Agarwala was carrying a large sum of money, that he gave a signal to the taxi in which smuggled gold was being brought, shook hands with the person in whose prossession that gold was and who was then arrested. The inference may be legitimately drawn that Sitaram Agarwala had arranged to buy the sumggled gold and further that arrangement would have been fruitful and he would have brought it if he had not been arrested. Bu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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