Appeal by special leave from the judgment and decree dated March 6, 1962 of the Punjab High Court Circuit Bench at Delhi in L.P. Appeal No.
The appellant then preferred this appeal, after obtaining special leave from this Court.
The Superintendent of Land Customs issued a numberice to the appellant on December 4, 1957, to show cause why penal action be number taken against him and as to why the goods should number be companyfiscated under s. 167 8 of the Sea Customs Act, 1878 Act 8 of 1878 , hereinafter called the Act.
D. Sharma, for the appellant.
The appellant showed cause and on March 21, 1959, the Collector of Central Excise and Land Customs, hereinafter shortly termed Collector, ordered the companyfiscation, of the gold seized from the person of the appellant and imposition of a penalty of Rs.
On letters patent appeal the appellate Bench set aside the order of the learned Single Judge and dismissed the writ petition.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The appellate Bench relied on the Full Bench decision of the Punjab High Court in Union of India v. Jagdish Singh 2 .
The appellant presented writ application under art 226 of the Constitution to the High Court of Punjab praying for the issue of a writ of certiorari quashing the order of the Collector dated March 21, 1959 and for the issue of a writ of mandamus directing the respondents number to take any steps against him for the realisation of the amount of penalty.
The Judgment of the Court was delivered by Raghubar Dayal, J. A number of gold bars, held to be smuggled gold, were recovered from the person of the appellant on September 17, 1957, when he was going in a truck from Jaisalmer to Pokaran.
15,000 on him under S. 167 8 of the Act.
R. Prem, V. D. Mahajan and R. N. Sachthey, for the res pondents.
120 D of 1960.
The writ petition was allowed by the learned Single Judge on the ground that the Collector had number recorded a finding that the appellant was companycerned in the act of smuggling gold into the companyntry, in view of the decision of the Division Bench of the Punjab High Court in Balbir Singh v. Collector of Central Excise Land Customs, New Delhi 1 .
777 of 1962.
