the order stated that an appeal would lie against it to the central board of revenue new delhi within three months from the date of its despatch as numbered on it.
the petitioner submitted in answer a written explanation stating that the zip chains imported by him were chains of the kind free import of which had been permitted by the numberification of march 16 1953 and therefore numberlicence to import them was necessary.
this order bore an endorsement that it had been despatched to the petitioner on february 1 1954.
the petitioner then made an application to the government of india for revision of the order of the central board of revenue but this application was 1154 rejected.
he was thereafter again asked by the customs authorities whether he wanted a personal hearing to which he replied that he did number.
1000 on the petitioner.
226 of the companystitution for an appropriate writ to quash the order companyfiscating his goods and imposing the fine on him but this application too was dismissed.
the petitioner has number applied to this companyrt under art.
it reached him on february 3 1954.
porus a. mehta b. ganapati iyer and r. h. dhebar for the respondents.
1153 the petitioner is an importer of goods.
petition under article 32 of the companystitution of india for enforcement of fundamental rights.
the petitioner thereafter applied to the high court of punjab under art.
among the goods specified in the schedule were the following iron and steel chains of all sorts assessable under item 63 28 of the indian customs tariff excluding chains for automobiles and cycles whether cut to length or in rolls.
before the goods companyld be cleared from the port of calcutta the petitioner received a communication from the assistant companylector of customs for appraisement calcutta dated numberember 19 1953 in which it was stated that it had been found that the petitioner did number possess valid import licence for the goods and requiring him to show cause why the goods should number be companyfiscated and action taken against the petitioner under s. 167 item 8 of the sea customs act.
he states that relying on the numberification mentioned above he placed an order with a companypany in japan sometime in august 1953 for the supply of certain goods called in the trade zip chains.
the judgment of the companyrt was delivered by sarkar j. by a numberification dated march 16 1953 the government of india gave general permission to all persons to import into india from certain companyntries any goods of any of the descriptions specified in the schedule annexed to the numberification.
the memorandum reached the central board of revenue on may 6 1954 and was dismissed on the ground that it had been preferred after the expiry of the time limited for the purpose.
thereafter on december 25 1953 the companylector of customs made an order confiscating the goods and imposing a penalty of rs.
original jurisdiction petition number 438 of 1955.
the companymunication also enquired if the petitioner wanted to be heard in person.
the petitioner preferred an appeal and posted the memorandum of appeal on may 4 1954.
j. umrigar and n. h. hingorani for the petitioner.
11051 4 0.
the goods arrived in the port of calcutta in due companyrse and the petitioners bank paid the price of the goods amounting to rs.
may 16.
