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Issues: Whether the writ petition was to be allowed on the question whether the bill of entry was lodged bona fide on the basis of the expected arrival date of the ship, or whether it was false or mala fide because the vessel actually arrived later.
Analysis: The expected date of arrival shown in the bill of entry was supported by contemporaneous shipping journals and matched the information available at the time of lodgement. The later arrival of the vessel did not by itself establish that the original statement was false or made with an ulterior motive. The subsequent revision of the arrival date could not retroactively render the earlier expectation mala fide.
Conclusion: The Court held that the writ petition succeeded and the reliefs sought were to be granted.