JUDGMENT

Markandey Katju, J. - Leave granted.

2. This appeal has been filed against the impugned judgment of the Kerala High Court dated 31.1.2006 in W.A. No.1541 of 2005.

3. Heard learned counsel for the parties and perused the record.

4. The facts of the case are that the appellant was convicted under the Customs Act, 1962 in a case relating the seizure of 700 bars of foreign gold from him. Alleging that certain properties purchased by the appellant and the building constructed thereon attracted the provisions of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (hereinafter referred to as “the Act”). Ext. P1 notice was issued to the appellant under Section 6(1) of the said Act in a proceeding for forfeiture of the property. The proceedings culminated in Ext.P5 order of the concerned authority whereby he found that the appellant could not sufficiently prove that the property specified in the notice was not his illegally acquired property. It was held that the appellant could explain only to the extent of Rs.26,500/- as the source for acquiring the said property and the building thereon which was valued at Rs.1,36,134/-. Accordingly, the authority