JUDGMENT :

R.K. Agrawal, J.

The present appeal has been filed against the impugned judgment and order dated 01.03.2005 passed by the High Court of Kerala at Ernakulum in W.A. No. 1458 of 2004 whereby the Division Bench of the High Court dismissed the appeal preferred by the appellants-herein while confirming the order of confiscation of sandalwood oil which was upheld by learned single Judge of the High Court in O.P. No. 15114 of 1998, vide order dated 19.05.2004.

2. Brief facts :-

(a) The appellant-firm is engaged in the business of purchase and sale of sandalwood oil. N.A. Abdulrahiman (Appellant No. 2) and N.A. Abdulla Haji are partners in the firm and also running a factory at Vidyanagar, Kasargod, for the extraction of sandalwood oil. On 16.04.1993, at about 10:30 P.M., the Kasargod Police conducted a search in the premises bearing door No. C.P. 31/786 called "Rahmith Manzil" and seized 125kgs of sandalwood oil kept in five barrels and removed the same to the local police station.

(b) The above premise also happens to be the residence of the managing partner of the appellant firm and his family members. The seizure of the oil was reported to the Superintendent, Central Excise, Kasa