There were 44 cases of importation of prohibited goods through the Post. There were 84 cases of importation of obscene books, pictures, etc.; in two cases the books were allowed to be reshipped to senders and in the remaining cases the goods were confiscated and penalties levied. In three cases attempts to import Japanese tooth brushes through the post were detected, and the brushes confiscated. There were also twelve cases of importations of wireless apparatus by post. Three seizures of cocaine were made by the Preventive Department involving the capture of nearly 12 lbs. The Department also detected 9 cases of illicit importation of arms and ammunition and convictions were obtained in 8 cases. There were 14 cases of export or attempted export of feathers. The feathers were confiscated and the offenders penalized in all cases.

The fines and penalties imposed aggregated nearly 2 lakhs of rupees as against 1 lakh 17 thousand in the previous year.

During the year 19 applications were received from parties interested in trade marks requesting the Custom House to detain goods imported in imitation of marks to the exclusive use of which the applicants claimed a right. In respect of 15 cases no importations took place but in the remaining 4 cases, the detained goods were released at the request of the applicants, the matter having been settled amicably between the parties concerned. Besides these cases 3 cases of infringement of trade mark were detected by the Department and the parties whose trade marks were infringed were informed.

In 5 consignments of turpentine imported from England the drums were marked "Warranted Genuine English distilled spirit turpentine" whereas on test by the Chemical Analyser to Government the turpentine was found to be 75 per cent. reduced. The manufacturers' contention was that the marking only indicated the turpentine was distilled in England, but the Customs Department held that the word " Genuine " was undoubtedly misleading. The goods were therefore confiscated subject to redemption penalties. These penalties were paid and the consignments were cleared after the offending marking on the drums had been corrected. There were 412 cases of false trade description as to the country of origin; in 14 of these cases goods made in one foreign country

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bore descriptions suggestive of origin in another foreign country. The remaining 398 cases related to goods not manufactured in the United Kingdom or British India but bearing names of British Indian dealers or other descriptive terms suggestive of British or British Indian origin.

Land Customs.-The number of duty collecting stations on the Portuguese frontiers remained unchanged during the year.

The receipts at the Customs Houses were Rs. 9.82 lakhs during the year under report as against Rs. 6'14 lakhs during the previous year.

SIND

The total gross receipts rose from Rs. 349 35 lakhs to Rs. 368 89 lakhs showing an increase of Rs. 19.53 lakhs or nearly 6 per cent., due to the improvement in trade and enhanced rates of duty levied with effect from 1st March 1922. Collections on account of import duty amounted to Rs. 359 96 lakhs showing an increase of Rs. 22.90 lakhs as compared with 1921-22. Realizations in respect of cotton piece-goods, the principal item of import, which contributed 25 per cent. to the total import revenue, rose from Rs. 60 ̊51 lakhs to Rs. 90 ̊75 lakhs or by nearly 50 per cent. set off by a decrease under sugar to the extent of Rs. 75°48 lakhs. Though receipts under sugar contributed nearly the same amount as cotton piece-goods, viz. Rs. 90 54 lakhs, they were less than the previous year by 45 per cent., in spite of the enhanced rate of duty. No less than Rs. 32.39 lakhs were recovered as duty on liquors and Rs. 30 ̊46 lakhs on tobacco as against Rs. 27.35 lakhs and Rs. 17 68 lakhs respectively in 1921-22. Increases were also recorded under Iron and Steel (+ Rs. 11'86 lakhs), Kerosene-oil (+ Rs. 6°26 lakhs), dried fruits (+Rs. 1·80 lakhs), Woollen goods (+ Rs. 2·65 lakhs), chemicals, drugs and medicines (+ Rs. 2:53 lakhs) and paper and stationery (+ Rs. 1.93 lakhs). Receipts on account of export duty declined by Rs. 3.36 lakhs or 27 per cent. to Rs. 8°93 lakhs due to smaller recoveries under rice (— Rs. 1·95 lakhs) and hides and skins, raw (- Rs. 141 lakhs).

During the year under review there were altogether 477 consignments which infringed the requirements of the Indian

Merchandise Marks Act against 191 in the previous year. Cases of special interest were:

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The bottles in a consignment of rum from Germany were labelled Very Old Jamaica Rum" and the goods were confiscated subject to a heavy redemption penalty after deleting the word Jamaica" from the labels. The goods were not redeemed. Wine of German origin labelled with the English words "Fine Old Port Wine" and "Trade Mark" unaccompanied by an indication of origin was confiscated, subject to redemption on payment of a deterrent penalty. This consignment also has not been delivered.

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A consignment of writing paper of German origin watermarked Universal Bank" bore no indication of the country of origin. It was confiscated but eventually released on payment of a substantial redemption penalty.

Bicycles from Germany bore English words such as “Seagull Cycle" and "Continental Extra" unaccompanied by a definite indication of origin. Clearance was allowed on payment of a redemption penalty of approximately half the value of the consignment.

Brandy from Austria labelled "Cognac" was released on payment of a penalty and removal of the labels.

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A consignment consisting of perfumery and soap imported from Germany bore English and French descriptions such as "Lavender water, Parfum de fleurs," etc., without any indication of origin. Delivery was taken after payment of a penalty and correction of the objectionable marking. Perfumed spirits from Germany bearing English and French descriptions and in some cases the word " Paris "bore no indication or origin. The consignment was allowed clearance after payment of a penalty and correction of the offending labels.

Medicines from Germany labelled in a manner suggesting British origin were released on payment of a penalty and marking of indication of origin on the labels.

SALT DEPARTMENT

There was an increase of over 27 lakhs in the revenue of the Salt Department of the Bombay Presidency during the year, the gross receipts being 146 lakhs. As, however, the total

expenditure including refunds amounted to nearly 65 lakhs, the net receipts, 814 lakhs, were only 24 lakhs more than the previous year. Over 30 lakhs were paid as refunds to traders in respect of indents which they had presented in 1920-21 but subsequently withdrew. Actually the expenditure excluding the refunds was 14 lakhs less than the previous year owing to retrenchment effected in the Department. "Salt" is a Central subject and all receipts go to the Government of India.

The total issues of salt amounted to the huge quantity of nearly 1242 lakhs of maunds. Of this only 3 lakhs of maunds were imported, the remainder being sea salt, 951⁄2 lakhs of maunds, and Baragra salt, 26 lakhs of maunds. The general sources of supply are:

(1) Baragra or Rann salt made from brine wells on the edge of the Lesser Rann of Cutch in the salt works at Kharaghoda and Udu, six miles apart, and jointly named the Pritchard Salt Works. These are Government property and worked departmentally.

(2) Sea salt made within the Presidency. The factories at Dharasna and Chharwada on the south of the Gujarat Coast near Bulsar are both Government property and worked departmentally. The other salt works, with three exceptions, are grouped within a radius of 30 miles of Bombay City. Those which are Government property are leased to private individuals for working; the others are owned as well as worked privately.

(3) Imported salt, mostly from sea salt works in Goa territory.

There was a further increase of 12 in the number of pans worked at the Pritchard Salt Works, over and above the large increase of 62 pans recorded in the year 1921-22. Owing to favourable climatic conditions there was an improvement in the outturn of salt amounting to 4 lakhs of maunds, while the rise in the average storage per day and in the stock of Baragra salt at the close of the year (881 lakhs of maunds on June 30th, 1923, as against 62°1 lakhs on the same date in 1922) are both very satisfactory items in the year's working. There was some rise in the cost of storage due to the necessity of paying higher