COMPTROLLER OF CUSTOMS AND EXCISE v. NARTEY  AND OTHERS Revenue—Customs and Excise—Payment of penalty—Goods proved to be uncustomed—No proof that party in possession knew that the goods were uncustomed—Whether party liable to pay a penalty of treble the value of the goods—Customs Ordinance, Cap. 167 (1951 Rev.), s. 197 (d) and (e).