1996 (10) TMI 316

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....r per : Gowri Shankar, Member (T)]. -  The four containers containing textiles, wrist watches, and other goods valued at Rs. 69.85 lacs CIF were seized by the Customs on the ground that these were to be smuggled into India, and were not covered by the value import licence. After investigation, notice issued for various persons purported to be concerned in the importation. Among these, is the....

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.... that the Collector's view that the containers are "packages" is wrong, while the Departmental Representative contends that these are "packages" in the sense that smuggled goods were packed in them. In Thandulal Dhanuka v. State - AIR 1964 Calcutta 490, the Calcutta High Court had held that bank locker is not a "package" within the meaning of Section 168 of the Sea Customs Act, the Court went by t....