( 1 ) THESE two matters were heard together as the same question of law is involved in both of them. In the case out of which arises Criminal Revision Case No. 987 of 1965 certain categories of goods including mostly ball bearing and steel files of foreign origin, which were believed to be smuggled property, were seized by the police from the custody of opposite party No. 1. In the case out of which Criminal Revision Case No. 988 of 1965 has arisen the police seized a lorry loaded with bundles of cinnamon and cloves of foreign origin from the custody of opposite parties Nos. 1, 2 and 3. The opposite party No. 1 was the driver of the lorry and opposite party No. 5 in that case was the owner thereof. The seizure in both the cases were made by the police under Sections 54 Cr. P. C. /411 I. P. C. While the case was pending for investigation by the police the Customs authorities made an application to the Chief Presidency Magistrate praying for a direction on the Invetigating Officers concerned to hand over the seized goods to them at the conclusion of the investigation or trial to facilitate proceedings under the Customs law against the offenders concerned. This pet