TaxTMI 
TaxTMI 
1986 (2) TMI 67
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....I/10/1/85 - O.R. No.55/84-85 Cus. Adj. dated 3-9-1985 in respect of the Ambassador car No. TMG 7137, owned by the first petitioner as ultra vires and as offending Articles 14, 19(l)(g) and 300A of the Constitution of India. 1. This Writ Petition coming on for orders as to admission on this day upon perusing the petition and the affidavit filed in support thereof and upon hearing the arguments of Mr. A. Devanathan, Advocate for the petitioner, the Court made the following order :- 2. On 13/14-10-1984 the police officers of Thiruvanmiyur and party proceeded to Injambakkam Kuppam at about 2.15 A.M. The police party found some persons unloading some goods from an Ambassador car parked near the sea shore. On seeing the police o....
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.... stated that he was the owner of the car TMG 7137 which he purchased on 21-6-1984 by paying Rs.26,000/- as his share that he had a balance of Rs.54,000/-with Durga Investments Ltd., Mount Road, Madras. He also stated that M/s. Durga Investment were his financiers, that he owned another car also and that he had used the car TMG 7137 for tourism purpose. He had maintained a tourist log book which was kept in the car itself. He used to see the book once in ten days or a week. He last saw Maran on 6-10-1984. Maran was the driver of the said car. He did not know the address of his driver. He knew that he is (the driver) from Padi. The driver left for Madurai on 8-10-1984 ans returned on 18-10-1984. On his return he found that the car was missing....
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....packages used for the concealment of the goods seized should not be confiscated to the Government under Section 119 of the Customs Act, 1962; and (iv) the vehicle Ambassador car TMG 7137 used as a means of transport in the carriage of seized smuggled goods should not be confiscated to the Government under Section 115(2) of the Customs Act. A copy of the show cause notice was pasted on the notice board of the Collectorate on 6-4-1985 as required under Section 153(b) of the Customs Act, 1962. " 8. Robin Mayne Jayachandran, acknowledged the receipt of the show cause notice on 12-4-1985, while the show cause notice sought to be served on the driver was returned undelivered with an endorsement 'left'. However, action was taken under ....
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....ative of Articles 14, 19(1)(g) and 300A of the Constitution of India. According to him, the section imposes an unreasonable restriction on the petitioner and undue burden. The first petitioner is carrying on business in Hire Purchase and lease transaction. The second petitioner is a shareholder of the first petitioner. In the course of his hire purchase business, the first petitioner purchased the Ambassador car which is the subject matter of confiscation. The Invoice of M/s Sancheti Motors Private Limited, bearing No. 1845 dated 21-6-1984 was in the name of first petitioner. Subsequently the first petitioner let out the car on Hire Purchase to C. Jayachandran, who had requested hire purchase financiers. He entered into hire purchase agreem....
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....necessary for me to refer to the preamble of the law relating to customs which provided the legal background. 13. The Customs Act of 1962 is an act to consolidate and amend the law relating to customs. The object is to see that the smuggling operations are put an end to so that the Foreign Exchange reserves would be preserved. It is with this avowed purpose under Chapter XVI that confiscation of goods and conveyances and imposition of penalties are provided. Section 115 specifically deals with confiscation of conveyances. After setting out in sub-section 1 of Section 115 as to what are the conveyances liable to confiscation, sub-section (2) along with the proviso and Explanation reads as under : "115(2) Any conveyance or animal ....