Judgment

GUPTA, J. - This appeal is by special leave, from a judgment of the Calcutta High Court, this Court in granting special leave limited the appeal to only one ground, whether the trial court had power to order confiscation of the goods found in appellants possession while convicting him under S. 135 of the Customs Act.

2. The facts relevant for the purpose of the appeal are these. The appellant is a foreigner who arrived at Calcutta by air from Bangkok on June 28, 1975. On a search of his room in the hotel where he was staying in Calcutta, the Customs authorities found in his possession 1701 U. S. dollars and 4400 Canadian dollars which they seized as smuggled goods. On September 23, 1975 an Assistant Collector of Customs filed a petition of complaint in the court of the Chief Metropolitan Magistrate, Calcutta, alleging, inter alia, that the appellant had brought in the foreign currency seized from his possession in violation of S. 13 (1) of the Foreign Exchange Regulation Act, 1973 and was therefore liable to be convicted under S. 135 of the Customs Act, 1962. Section 13 (1) of the Foreign Exchange Regulation Act, 1973 imposes restrictions on bringing or sending into India an