( 1 ) THE petitioners in this case are (i) Sri Manick Lal Sen carrying on business under the name and style of "kedar Nath Dutt" at No. B-82, New Market, Calcutta and (2) Sri Abdul Hafiz. On or about 11th October, 1961 a search was conducted by the officers of the Customs at the place of business of the petitioner No. 1, on the strength of a search warrant issued by the Chief Presidency Magistrate Calcutta. As a result of the search the customs officers seized 28 pieces of Transister Radio Sets, 2 pieces Transister Phonographs, lip sticks, cigarette lighters, shaving razors, batteries for transister radio sets, electric shavers, fountain pens and other stationery goods as mentioned in a seizure list, a copy whereof is annexed to the petition and marked with the letter "a". On the 15th November, 1961 a show cause notice was served upon the petitioner No. 1 a copy whereof is annexure "b" to the petition. It was stated in the show-cause notice that the goods seized were of "foreign origin". It was stated that the petitioner No. 1 could not produce any books of account to show proper entries relating to legal acquisition of the goods. The petitioner No. 1 being summone