( 1 ) THIS revisional application by the Assistant Collector of Customs, Calcutta, is directed against an order of the Chief Presidency Magistrate, Calcutta, dated 24-1-1956, for the return of the document seized in execution of two search warrants under Section 172, sea Customs Act, 1878, to the opposite party Gajanand Patriwalla on his executing bond for Rs. 10,000/ -.

( 2 ) THE facts are briefly as follows: On 8-11-1955, the Assistant Collector of Customs made an application before the Chief Presidency Magistrate, Calcutta, for the issue of a search warrant with respect to premises No. 14, Netaji Subhas Road, Calcutta, under Section 172, Sea Customs Act, stating in the application that he believed that dutiable, prohibited, restricted and smuggled goods and documents relating thereto were secreted in the premises, and a search warrant was issued on the same day for search ana seizure of illicitly imported goods and documents relating thereto. On 9-11-1955, on another application a second search warrant was issued for search and seizure of goods and documents relating to illicit import as well as to illicit export. On the strength of the two search warrants the premises