Judgement

HIDAYATULLAH, J.:- On November 16, 1964, the shop of the appellant Govani situated in Suklaji Street. Bombay was searched by the Enforcement Branch of the Reserve Bank of India. Nothing in. criminating from the point of view of the Reserve Bank was found in the shop but a large number of watches, clocks, cigarette lighters, cameras, transistors, tape recorders etc. were found. The officers i the Enforcement Branch appear to have informed the customs authorities. The Assistant Collector Customs thereupon issued a warrant for the search of the premises under S. 105 of the Customs Act, 1962. This warrant was made out in the name of Preventive Additional Chief Inspector R. C. Dutta, Preventive Inspector P. N. Ramchandani and Preventive Officers Ranade, Thakur and Menon It was stated in the warrant that there were reasons to believe that prohibited and dutiable goods liable to confiscation and documents and things useful for and relevant to the proceedings were secreted in the shop. The officers were according charged with the duty to search and seize such prohibited and dutiable goods, documents and things in the shop under Section 110 of the Act. The search was effected and t