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Issues:
1. Challenge to order passed by Collector of Customs 2. Confiscation of goods and imposition of redemption fine and penalty 3. Interpretation of Customs Act provisions regarding confiscation of conveyances 4. Responsibility of person-in-charge of conveyance 5. Invocation of writ jurisdiction under Article 226 Analysis: 1. The case involves a foreign Airways Company and its General Manager challenging an order passed by the Collector of Customs. The matter was heard multiple times, and ultimately, the Court examined the merit of the case. 2. The factual background includes the discovery of gold bars concealed in an aircraft during a rummage by Customs Officers. The Captain and crew members failed to provide information about the gold bars. The authority confiscated the goods and imposed a redemption fine and penalty. The key issue is whether the imposition of these fines is legally sustainable. 3. The judgment discusses the provisions of the Customs Act related to confiscation of conveyances. The amendment in 1988 removed certain clauses, and the current law requires proving that the conveyance was used without the knowledge or connivance of the owner or the person-in-charge. In this case, since the Captain was released from the charge, the Court questions the validity of confiscating the conveyance. 4. The responsibility of the person-in-charge, in this case, the Captain, is analyzed. The Court concludes that if the Captain is not held responsible, the conveyance itself cannot be liable for improper importation. The judgment questions the logic behind holding the aircraft responsible for the actions of individuals. 5. The judgment addresses the invocation of writ jurisdiction under Article 226. It clarifies that the availability of an alternative remedy does not bar the High Court's jurisdiction. In this case, the Court entertained the writ petition considering both the availability of alternative remedies and the merits of the case. This detailed analysis of the judgment provides insights into the legal issues surrounding the challenge to the Customs order, the confiscation of goods, the interpretation of relevant provisions, the responsibility of the person-in-charge, and the invocation of writ jurisdiction under Article 226.
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