Later on, 21 more watches were released on September 18, 1963 and February 27, 1964 on more vouchers having been produced.
Appeal from the judgment and decree dated May 12, 1967 of the Calcutta High Court in Appeal from Original Order No.
This companytention was rejected on the strength of the supplemental affidavits of the Customs officers ordered by the learned Judge.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The learned Judge also rejected a third companytention by the respondent that in the absence of any information with the Customs officers as regards the watches save that they were of foreign manufacture, they companyld number have entertained any reasonable belief that their importation was companytrary to or in violation of any statutory provision.
H. Dhebar and S. P. Nayar, for the appellants.
In 1963, the respondent carried on business as a dealer in watches in the name and style of Walton Watch Company in Calcutta.
T. Desai and P. C. Bhartari, for the respondent.
In 1955, he also used to have another business premises where he carried on the same business in the name of Walton Watch Company.
1056 of 1967.
218 of 1966.
The first is as to the nature of the power of the Collector of Customs under the proviso to the second sub section of S. 110 of the Customs Act, 52 of 1962, and the second is as to whether the Collector under that proviso can extend the period for giving numberice under s. 124 a of the Act either after the initial period of six months or the extended period has already expired.
On March 19, 1963, the Rummaging.staff under the appellant raided the respondents business premises and seized 218 watches, all of foreign Make, 87 of these watches, however, were released on the respondent then and there producing vouchers relating to them.
The Judgment of the Court was delivered by Shelat, J. This appeal, under a certificate, raises two questions.
That business was wound up in that year and he had the stock in trade of that business transferred to his business carried on in the name of Walton Watch Company.
