LINGARAJA RATH, J.

( 1 ) THOUGH this case is listed for admission yet since the question involved is simple the learned Standing Counsel for the Central Government has been given notice of its final disposal at the admission stage. Filling of counter-affidavit is not necessary, as is also conceded by him, since the relief sought for is a writ of certiorari against orders passed by the statutory authority and by the Government in revision.

( 2 ) THE petitioner had arrived from Saudi Arabia on 7. 9. 1994 and failed to declare 320 grams of gold bits concealed in the handle of his brief-case. In the proceedings started against him the gold was confiscated under orders of the Deputy Collector of Customs on the same day. His appeal before the Commissioner of Customs, failed as also the revision before the Government. Both the authorities took the view that since the conduct of the petitioner was not only evasion of duty but also of concealment, he was not entitled for only levy of any penalty and that the gold has to be confiscated. The learned Counsel for the petitioner urges that he was carrying the gold for the purpose of the marriage of his younger sister, that confiscation of the en

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