SARKODEE J.: The plaintiff’s claim is for the return of 330 cartons of Passport whisky which were seized by customs officers and the refund of the sum of ¢5,500.00 which was exacted from the plaintiff by way of penalty in respect of the plaintiffs vessel M.V. Roly.
The plaintiff was the master of the M.V. Roly. On 9 July 1975 the ship arrived at Takoradi and on 10 July his agents, who lived in Takoradi, called the Roly Fishing Co., Ltd. submitted a manifest on behalf of the plaintiff informing the Comptroller of Customs and Excise that their ship the M.V. Roly had frozen fish on board for discharge at the port of Takoradi.
The plaintiff applied for and, in accordance with practice, was granted permission to discharge the frozen fish before preparing the necessary customs duty entry on the goods. Later the plaintiff paid the customs duties. Before granting the permit customs officers had entered the ship where they were shown the only compartment in the ship which contained the fish and …