Case Details

Citation(s)
1975 SLG 501 1975 SLD 501 (1975) 98 ITR 581
Madras High Court
WRIT PETITION No. 1870 OF 1973 AUGUST 2, 1974
G. RAMANUJAM AND V. RAMASWAMI, JJ.

Deprecated: str_replace(): Passing null to parameter #3 ($subject) of type array|string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 395

Gulab & Co.

v.

Superintendent of Central Excise (Preventive), Trichy

Law:

Section:

JUDGMENT Ramaswami, J.-This is a petition under article 226 of the Constitution of India for the issue of a writ of mandamus or any other appropriate writ directing such of those respondents who are in possession to return the sum of Rs. 2,38,000, seized from the second petitioner, Shahul Hameed., The facts leading to the filing of this writ petition are these: On information laid before the Inspector of Central Excise, Customs (Preventive), Trichy, that contraband gold was kept concealed in the premises at 3A, Estate Candy Street, Bheemanagar, Trichy, two inspectors of the Central Excise, Customs (Preventive) entered the said premises at or about 4-30 p.m. on November 1, 1972, arming themselves with an authorisation under section 105 of the Customs Act, 1962. The Superintendent of Central Excise also joined them a little later and the search was completed by about 9 p.m. A sum of Rs. 2,38,500 was found in an open almirah in the room. On the reasonable belief that out of the said sum of Rs. 2,38,500, a sum of Rs. 2,38,000 was not accounted for and that the said currency related to the sale proceeds of contraband gold, the excise authorities effected the seizure under section 121 of the Customs Act. The premises was in the occupation of A. Shahul Hameed of Kayalpatnam, the 2nd petitioner herein. The search and seizure were made in the presence of two independent witnesses. One Anwar, a relation of the second petitioner, was also present throughout the search. The mahazar prepared was attested by two independent witnesses. A copy of the mahazar was given to the 2nd petitioner and an acknowledgment was obtained. On November 2, 1972, statements of the 2nd petitioner herein and the said Anwar were recorded. One Jamal Mohammed, an advocate at Trichy, sent a telegram on November 3, 1972, to the Superintendent, Customs (Preventive), Trichy, stating that the said amount seized belonged to his client, Gulab & Co., Coimbatore, the 1st petitioner herein, and requesting for return of the same to his clients. On November 4, 1972, another telegram was received from the counsel, appearing for the petitioners herein, Thiru M.R.M. Abdul Karim Razack, which stated that his…
🔒
Continue readingLogin or create an account to access the complete content.Login / Register

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492