JUDGMENT

Santosh Hegde, J.—The respondent herein was intercepted in the early hours of 22nd October, 1994 by the Circle Inspector of Poiice, Chalakudy while he was travelling in a car. The Police recovered 30 gold biscuits of foreign markings irom him and the respondent was handed over to the Superintendent of Customs, SCP Unit. Kodungalloor. It is stated that the respondent made a statement the same day to the Customs authorities that he had purchased the said gold from one P. Thomas of Kottayam for Rs.15 lakhs and that he did not have any document to prove the licit importation of the said gold. Therefore, the gold was seized under the Customs Act under a reasonable belief that the gold biscuits were liable to be confiscated under the provisions of the Customs Act. On 23.10.1994, the respondent made a statement before the Customs Officers wherein he reiterated that the gold in question was purchased from one P.Thomas and gave a telephone number as belonging to said Thomas. The efforts of the Customs Officers to locate the said Thomas proved futile as he was found to be a non-existing person and the telephone number given by the respondent was found to be a telephone registered in