...respondent and after considering its explanation the third respondent passed an order on November 12, 1963 confiscating the goods under Section 111(a) of the Customs Act, 1962. The first...the third respondent stating that the goods were detained by the Customs Authorities from April 24, 1963 to August 21, 1964 for examination under Section 17(3) and Section 17(4) of the Customs Act...charge of the same, it is obliged under Section 39(3) of the Madras Port Trust Act, 1905, to give a receipt to the Master of the ship. With few exceptions, all goods received by the Port Trust...