P. CHAKRAVARTTI, C. J.

( 1 ) THE Collector of Customs, Calcutta and four of his officials on one side and a firm called the Calcutta Motor and Cycle Company and its four partners on the other are both dissatisfied with an order of Sinha J. , dated the 9th August, 1955, whereby he quashed three notices issued by the Customs officials under Section 171-A (1) of the Sea Customs Act on the partners of the firm and at the same time held that a search of the premises of the firm and the seizure of certain prohibited goods thereat had been perfectly legal. The Collector and his co-appellants want the notices to stand, while the members of the firm want the search and seizure to be declared illegal and the goods seized to be returned to them. Against so much of the order as is adverse to them, the Customs officials have appealed, while the remainder of the order has been challenged by the members of the firm in a cross-objection.

( 2 ) THE facts are simple and may be shortly stated. According to the Customs authorities, they received information that the Respondent firm, in collusion with various other firms, had been importing goods without valid licences, were not declaring the correct

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