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Shankerlal Vs. Collector of Central Excise, Madras and anr.

Court : Chennai

Subject : Customs

Acts : Sea Customs Act, 1878 - Sections 19, 167(8), 171-A and 181; Imports and Export Control Act, 1947 - Sections 3(2); General Clauses Act, 1897; Foreign Exchange Regulation Act - Sections 23; Indian Penal Code (IPC), 1860 - Sections 120-B; Evidence Act - Sections 1, 119 and 132; Indian Partnership Act; Constitution of India - Articles 20(1), 20(2) and 20(3)

Reported in : AIR1960Mad225; 1960CriLJ625

(1) The questions that arise for determination in both these petitions are the same and I shall therefore deal with them together.(2) On 23-9-1958, the Collector of Central Excise, Madras seized 500 packets of 7 o'...