( 1 ) REVISIONAL Applications Nos. 635 and 636 of 1969 and Appeal No. 476 of 1969, are heard together and this judgment will cover all of them.

( 2 ) ARAVINDA M. Sinha, Asstt. Collector of Customs is the applicant in all these matters against orders passed by different Presidency Magistrates under Section 135, Customs Act and Rule 126p of the D. I. Rules. The accused persons were convicted under both Customs Act and D. I. Rules, Rule 126p but the sentences were different. In Rule No. 635 and appeal No. 476, the learned Magistrate dealt with them under the Probation of Offenders Act on executing a bond and undertaking thereby to keep peace and be of good behaviour for a period of 2 years and appear to receive sentence whenever called upon.

( 3 ) IN Rule No. 436, the learned Magistrate sentenced the accused to fine only under Section 135, Customs Act and refrained from passing any sentence under Rule 126p of the D. I. Rules.

( 4 ) UNDER the Customs Act, the convictions were based on a finding that they were in possession of smuggled gold and under Rule 126p of the D. I. Rules for failure to give necessary declaration.

( 5 ) MR. Balai Ray, learned Advocate for the Customs