JUDGMENT

Chelameswar, J.

1. On 3rd and 4th June, 1965, the residential premises of the appellant’s father were searched by the officers of the Government of India in exercise of the authority conferred upon them under Rule 126L(2) of the Defence of India Rules, 1962 [Rule 126L. Power of entry, search, seizure, to obtain information and to take samples.— (2) Any person authorised by the Central Government by writing in this behalf may— (a) enter and search any premises, not being a refinery or establishment referred to in sub-rule (1), vaults, lockers or any other place whether above or below ground; (b) seize any gold in respect of which he suspects that any provision of this Part has been, or is being, or is about to be contravened, along with the package, covering or receptacle, if any, in which such gold is found and thereafter take all measures necessary for their safe custody] (hereinafter referred to as “the RULES”). They found 240 kilograms of gold (bars etc.) buried in the house and seized it. Proceedings for confiscation were initiated. Eventually on 24.9.1966, the Collector of Central Excise and Customs passed an order [““Gold was required to be declared under Rule 126-I of