INDO CHINA STEAM NAVIGATION COMPANY LIMITED INDO CHINA STEAM NAVIGATION COMPANY LIMITED Vs. JASJIT SINGH ADDITIONAL COLLECTOR OF CUSTOMS CALCUTTA
LAWS(SC)-1964-2-2
SUPREME COURT OF INDIA
Decided on February 03,1964

INDO CHINA STEAM NAVIGATION COMPANY LIMITED,INDO-CHINA STEAM NAVIGATION COMPANY LIMITED Appellant
VERSUS
UNION OF INDIA,JASJIT SINGH,ADDITIONAL COLLECTOR OF CUSTOMS,CALCUTTA Respondents





Cited Judgements :-

BYCELL TELECOMMUNICATIONS INDIA PVT LTD VS. UNION OF INDIA [LAWS(DLH)-2010-4-23] [REFERRED TO]
ASSOCIATED CEMENT COMPANY LIMITED VS. P N SHARMA [LAWS(SC)-1964-12-22] [REFERRED]
DHANI VS. STATE [LAWS(RAJ)-1964-8-26] [REFERRED TO]
KONKAN RAILWAY CORPORATION LIMITED VS. RANI CONSTRUCTION PRIVATE LIMITED [LAWS(SC)-2000-10-3] [REFERRED]
ROHDE AND SCHWARZ GMBH AND CO. VS. AIRPORT AUTHORITY OF INDIA [LAWS(DLH)-2013-11-6] [REFERRED TO]
KANDRU MAJHI VS. BUDHESWAR MAJHI [LAWS(CAL)-1970-8-22] [REFERRED TO]
ADDITIONAL COMMISSIONER OF INCOME TAX VS. NARAYANADAS RAMKISHAN [LAWS(APH)-1974-12-10] [REFERRED TO]
MODI RUBBER LTD VS. COMMISSIONER OF C. EX. [LAWS(CE)-1999-2-69] [REFERRED TO]
DE LA RUE INTERNATIONAL LIMITED VS. BANK NOTE PAPER MILL INDIA PRIVATE LIMITED [LAWS(KAR)-2018-8-189] [REFERRED TO]
SECURITY AND FINANCE PRIVATE LIMITED IN LIQUIDATION VS. B K BEDI [LAWS(DLH)-1974-1-7] [REFERRED TO]
MOHD TABIB KHAN VS. STATE OF U P [LAWS(ALL)-2007-9-169] [REFERERD TO]
BOLLA SIVANGI REDDY VS. STATE OF ANDHRA PRADESH [LAWS(APH)-2009-6-56] [REFERRED TO]
T.P. DAISON AND ORS. VS. VARGHESE JOSE T. AND ORS. [LAWS(KER)-2015-12-136] [REFERRED TO]
DEV SINGH VS. REGISTRAR PUNJAB AND HARYANA HIGH COURT [LAWS(SC)-1987-4-8] [DISTINGUISHED]
CHERN TAONG SHANG VS. COMMANDER S D BAIJAL [LAWS(SC)-1988-1-38] [RELIED ON]
M/S. DONGFANG ELECTRIC CORPORATION VS. RELIANCE ENERGY LIMITED [LAWS(P&H)-2006-1-68] [REFERRED TO]
SAVEEN KUMAR SHETTY VS. STATE OFR KARNATAKA [LAWS(KAR)-2001-7-40] [REFERRED TO]
JUSTICE K.S. PUTTASWAMY (READ.) VS. UNION OF INDIA & ORS. [LAWS(SC)-2017-8-94] [REFERRED TO]
COMPANHIA NACIONAL DE, NAVEGACAO VS. A P AGRAWAL, CUSTODIAN OF EVACUEE PROPERTY, PANAJI [LAWS(BOM)-1970-1-30] [REFERRED]
SHISH CHAND VS. BHAGWAN PERSHAD [LAWS(DLH)-1973-8-20] [REFERRED 14.]
PARSOTTAMDAS NATHUBHAI BRAHMABHAT VS. D S PATEL [LAWS(GJH)-1965-10-15] [REFERRED 4.]
SMT. RUNU GHOSH VS. CENTRAL BUREAU OF INVESTIGATION [LAWS(DLH)-2009-9-390] [REFERRED TO]
BYCELL TELECOMMUNICATIONS INDIA PVT LTD VS. UNION OF INDIA [LAWS(DLH)-2011-12-42] [REFERRED TO]
G NARSIMHA MURTHY VS. DISTRICT COLLETORMAHABUBNAGAR [LAWS(APH)-2006-4-69] [REFERRED TO]
KAYS INTERNATIONAL VS. COLLECTOR OF CUSTOMS [LAWS(CE)-1999-9-152] [REFERRED TO]
XIAOMI TECHNOLOGY INDIA PRIVATE LIMITED VS. UNION OF INDIA [LAWS(KAR)-2023-4-541] [REFERRED TO]
JAMES DAVID CRIGHTON VS. S K SRIVASTAVA [LAWS(CAL)-1968-4-8] [REFERRED TO]
STATE OF MAHARASHTRA VS. MAYER HAM GEORGE [LAWS(SC)-1964-8-12] [REVERSED]
COFFEE BOARD BANGALORE VS. JOINT COMMERCIAL TAX OFFICER MADRAS [LAWS(SC)-1969-10-31] [REFERRED TO]
KRIPALDAS VS. GOVERNMENT OF INDIA [LAWS(RAJ)-1966-3-26] [REFERRED TO]
BALLO @ BALVEER VS. STATE OF RAJASTHAN [LAWS(RAJ)-2013-8-42] [REFERRED TO]
COMMISSIONR OF CENTRAL EXCISE VS. INDORAMA TEXTILES LTD [LAWS(BOM)-2006-4-113] [REFERRED TO]
KURUVILLA VS. UNION OF INDIA [LAWS(KER)-1998-11-25] [REFERRED TO]
MANOHAR CHATLANI ALIAS MANU VS. CENTRAL BUREAU OF INVESTIGATION [LAWS(KAR)-2008-2-13] [REFERRED TO]
L.R. MELWANI VS. STATE OF MAHARASHTRA [LAWS(BOM)-1966-10-13] [REFERRED TO]
THOMSON CSF VS. NATIONAL AIRPORT AUTHORITY OF INDIA [LAWS(DLH)-1993-3-21] [DISTINGUISHED]
MERISOL RSA (PTY) LIMITED VS. UNION OF INDIA [LAWS(GJH)-2015-3-345] [REFERRED TO]
ERBIS ENGINEERING COMPANY LTD VS. STATE OF WEST BENGAL [LAWS(CAL)-2011-3-108] [REFERRED TO]
MAM AND COMPANY, RAYAVARAM AND ORS. VS. FOREST RANGE OFFICER AND ANR. [LAWS(MAD)-1966-10-15] [REFERRED TO]
LALJI HARIDAS VS. STETE OF MAHARASHTRA [LAWS(SC)-1964-2-3] [RELIED ON]
SUPERINTENDENT AND REMEMBRANCER OF LEGAL AFFAIRS TO GOVERNMENT OF WEST BENGAL VS. ABANI MAITY [LAWS(SC)-1979-3-57] [DISTINGUISHED]
SAROJINI RAMASWAMI VS. UNION OF INDIA [LAWS(SC)-1992-8-47] [REFERRED TO]
S B P AND CO VS. PATEL ENGINEERING LTD [LAWS(SC)-2005-10-34] [REFERRED TO]
GOPALAKRISHNA IYER VS. RAMACHANDRA IYER [LAWS(KER)-1980-9-39] [RELIED ON]
PARASNATH GRANITE INDIA LTD VS. STATE OF RAJASTHAN [LAWS(RAJ)-2004-6-4] [REFERRED TO]
RAMENDRA ALIAS RAMAN DHULDUE VS. STATE OF M P [LAWS(MPH)-2012-7-16] [REFERRED TO]
TATA ENGINEERING AND LOCOMOTIVE CO. LTD VS. UNION OF INDIA [LAWS(BOM)-1973-6-14] [REFERRED TO]
ANANT MILLS COMPANY LIMITED VS. STATE OF GUJARAT [LAWS(GJH)-1972-12-14] [REFERRED]
BIKASH GHOSH VS. BOARD OF COUNCILORS OF BARRACKPORE MINICIPALITY [LAWS(CAL)-2011-3-35] [REFERRED TO]
SOVACHAND MULCHAND VS. COLLECTOR OF CENTRAL EXCISE AND LAND CUSTOMS [LAWS(CAL)-1966-11-1] [REFERRED TO]
THIRU MURUGA FINANCE AND VS. STATE OF TAMIL NADU [LAWS(MAD)-1999-9-13] [REFERRED TO]
ANUSHKA RENGUNTHWAR VS. UNION OF INDIA [LAWS(SC)-2023-2-6] [REFERRED TO]
STATE OF GUJARAT & ORS VS. UTILITY USERS WELFARE ASSOCIATION & ORS [LAWS(SC)-2018-4-40] [REFERRED TO]
U P PETROLEUM TRADERS ASSOCIATION ALLAHABAD VS. UNION OF INDIA [LAWS(ALL)-2000-1-159] [REFERRED TO]
RAJEEV KHATRI VS. COMMISSIONER OF CUSTOMS (EXPORT) [LAWS(DLH)-2023-7-104] [REFERRED TO]
Sudershan Boury and another VS. Director of Enforcement, New Delhi [LAWS(KAR)-1981-9-26] [REFERRED TO]
GARG GLASS TUBES P LTD VS. STATE [LAWS(CAL)-1987-7-19] [REFERRED TO]
MEGHA ASSAM COAL MINES INDIA LTD VS. STATE OF ASSAM [LAWS(GAU)-2004-6-45] [REFERRED TO]
GIPOINT DEVELOPMENT LIMITED VS. COLLECTOR OF CUSTOMS MADRAS [LAWS(MAD)-1991-10-34] [REFERRED TO]
BRITISH INDIA STEAM NAVIGATION CO LIMITED EVERETT ORIENT LINE INCORPORATED EVERETT ORIENT LINE INCORPORATED EVERETT ORIENT LINE INCORPORATED EVERETT ORIENT LINE INCORPORATED SHIPPING CORPORATION OF INDIA LIMITED VS. JASJIT SINGH ADDITIONAL COLLECTOR OF CUSTOMS CALCUTTA:S VENKATESAN ADDITIONAL COLLECTOR OF CUSTOMS CALCUTTA:JASJIT SINGH ADDITIONAL COLLECTOR OF CUSTOMS CALCUTTA:THE COLLECTOR OF CUSTOMS CALCUTTA:S VENKATESAN A [LAWS(SC)-1964-2-12] [FOLLOWED]
POWER MEASUREMENT LIMITED VS. UTTAR PRADESH POWER CORPORATION LIMITED [LAWS(ALL)-2003-2-8] [REFERRED TO]
K.K. THOMAS & OTHERS VS. STATE OF KERALA & OTHERS [LAWS(KER)-1985-3-35] [REFERRED TO]
HARIPADA MOITRA VS. PRESIDENT CALCUTTA IMPROVEMENT TRIBUNAL [LAWS(CAL)-1969-6-7] [REFERRED TO]
GOVT OF ANDHRA PRADESH VS. DINDE KANAKAMMA [LAWS(APH)-1998-6-12] [REFERRED TO]
GOVERNMENT OF ANDHRA PRADESH VS. D KANAKAMMA [LAWS(APH)-1998-7-16] [REFERRED TO]
KERALA STATE ELECTRICITY BOARD VS. SUKUMARAN [LAWS(KER)-1989-1-55] [REFERRED TO]
GLOBAL OFFSHORE INTERNATIONAL LIMITED VS. OIL AND NATURAL GAS CORPORATION LIMITED [LAWS(BOM)-2008-5-106] [REFERRED]
ANZ GRINDLAYS BANK VS. DIRECTORATE OF ENFORCEMENT [LAWS(BOM)-1998-11-38] [REFERRED TO]
S A QADIR VS. UNION OF INDIA [LAWS(RAJ)-2000-4-62] [REFERRED TO]
HIRA H ADVANI VS. STATE OF MAHARASHTRA [LAWS(SC)-1969-8-45] [REFERRED TO]
STATE OF ARUNACHAL PRADESH VS. KHUDIRAM CHAKMA:STATE OF ARUNACHAL PRADESH [LAWS(SC)-1993-4-81] [CONSIDERED]
AMRIK SINGH LYALLPURI VS. UNION OF INDIA [LAWS(SC)-2011-4-61] [REFERRED TO]
RAMENDRA @ RAMAN DHULDUE VS. STATE OF M P [LAWS(MPH)-2012-7-274] [REFERRED]
THE STATE OF MADRAS REPRESENTED BY THE SECRETARY TO GOVERNMENT, RURAL DEVELOPMENT AND LOCAL ADMINISTRATION DEPARTMENT VS. TIRUNEVELI MUNICIPAL COUNCIL, REPRESENTED BY ITS CHAIRMAN THIRU M. ABDUL MAJID [LAWS(MAD)-1966-9-29] [REFERRED TO]
SUPERINTENDING ENGINEER N S R C PELIRU CAMP ONGOLE PRAKASAN VS. R K ENGINEERING [LAWS(APH)-2003-11-19] [REFERRED TO]
INSPECTOR CENTRAL EXCISE VS. BENGAL PAPER MILLS CO LTD [LAWS(CAL)-1978-3-37] [REFERRED TO]
ADOR SAMIA PRIVATE LIMITED VS. PEEKAY HOLDINGS LIMITED [LAWS(SC)-1999-8-40] [REFERRED]
INDIAN METALS FERRO ALLOYS LIMITED FERRO ALLOYS CORPORATION LIMITED ORISSA INDUSTRIES LIMITED VS. UNION OF INDIA [LAWS(SC)-1990-9-86] [REFERRED TO]
SUBRAMANIAN SWAMY VS. A RAJA [LAWS(SC)-2012-8-42] [REFERRED TO]


JUDGEMENT

Gajendragadkar, C. J. - (1.)This appeal by special leave raises a short question about the true scope and effect of S. 52A of the Sea Customs Act, 1878 (No. 8 of 1878) (hereinafter called 'the Act'). The appellant, the Indo-China Steam Navigation Co. Ltd., which caries on the business of carriage of goods and passengers by sea, owns a fleet of ships, and has been carrying on its business for over 80 years. One of the routes plied by its ships is the Calcutta-Japan-Calcutta route. An order has been passed by the Customs Authorities confiscating the appellant's motor vessel "Eastern Saga" under S. 167(12A) of the Act, and giving the appellant the option under S. 183 of the paying a fine of Rs. 25 lakhs in lieu of confiscation. The appellant contends that this order has been based upon a misconstruction of the provisions of S. 52A.
(2.)The vessel "Eastern Saga" has 6,631 gross registered tons, and 4,441 net registered tons. It has an over all length of 475' -2 1/2 " a breadth of 59'3" and a summer draft of 24'7-". It carries a crew of 14 officers and 56 seamen. It appears that the vessel has 119 separate rooms, including 34 crews' cabins, 8 passengers' cabins, a sailor's mess, a fireman's mess, a compradore's office, a hospital, a boys' mess; a ship's office an Engineer's office, a saloon, lounge, pantry, chart-room, radio officer's cabin, captain's cabin, wheel house, alleyways, and stairways. It is clear that the vessel is a well-equipped big vessel. It has also domestic refrigeration compartments which are lined by insulated walls. All crew accommodation in the Vessel has been insulated as required by statutory regulations. Such insulation consists of a sheathing or paneling of fibre board or similar material tacked to wooden frames inserted between the stiffeners jutting out from the steel bulkheads or walls of the said vessel, in consequence of which hollow spaces are left between the panelling and the walls of the vessel. The said panelling or sheathing formed a removable feature or furnishing of the said vessel.
The 'Eastern Saga arrived at Calcutta from the Far East on October 29, 1957. In the course of its ordinary voyage, as a cargo vessel carrying a legitimate cargo of 24,815 packages of general merchandise weighing 1,506 tons, it was rummaged by Calcutta Customs Officers on the 30th and 31st October and on the 12th November, 1957. On search being made of the vessel's domestic refrigeration compartments, a two-tier white painted shelf was found fixed to the insulated wall of the handing room. The screws which seemed like holding the shelf to the wall, in fact, did not do so; they had been hammered flat and could not be turned by a screw river; the shelf was held by some wooden plugs which had been hidden below a coat of paint; below the shelf, there was a hole in the panelling closed with a plug; this hole gave access to the insulation space of the compartment; it was of the size 7' x 4 1/2 ". Nothing was found hidden in that space.

(3.)A cabin on the forecastle of the vessel was then searched and two rectangular openings in the cabin wall panelling were discovered behind a steel clothes locker which was screwed to the wall. One of these was closed with a wooden cover. They measured 5" x 13" and 5" x 5" respectively. Nothing was found hidden in either of these two spaces. The cabin marked "Compradores" was also searched, and when a wooden bench which was screwed to the wall panelling was removed, two rectangular holes were found in the panelling behind the bench. These holes which were covered with wooden plugs and overpainted, measured 5" x4 1/2 " and 8" x 2 1/2 ". Nothing was found in these spaces either. The cabin of No. 1 Fitter was then searched and two rectangular holes were found in the visible part of the wall panelling which had been filed in and over-painted; they were respectively 7 1/2 x 10 1/2 " and 12" x 12" in size. Nothing was found hidden in these spaces. That took the searching party to the sailors' accommodation where a hole measuring 21/1" x 51/1" was found in the wall panelling behind the back batton of a wooden seat which had been screwed to the wall. This hole was covered with a piece of wood and over painted. The hole opened into a space and in that space, the Customs Officers found a large quantity of gold in bars. Further search in the sailors' accommodation led to the discovery of a hole in the wall panelling behind a steel cloths locker which was closed with a wooden plug. Nothing was found in it. That is how a search was made by the customs officers on Eastern Saga and in one of the holes a large quantity of gold in bars was discovered.


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