( 1 ) THE facts of this case are shortly as follows. The petitioner, the Calcutta Motor and Cycle Co. , is a firm registered under the Indian Partnership Act, carrying on business at No. 5, Bentinck Street, Calcutta. As is suggested by the name of the firm, its principal business is in cycles, motor cycles etc. , but it seems that it is not confined to such articles only. The shop is situated at premises No. 5, Bentinck Street and its godown is situated at No. 16, Mangoe Lane. The Customs Authorities received certain Information that the petitioner firm along with various other firms, have been importing goods without valid licences, were not declaring the correct value or description of the goods at the time of importation, and were bringing into existence various documents for the purpose of creating evidence in their favour. It is stated that the Customs Authorities made enquiries, and came into possession of certain facts and eventually made an application before the Chief Presidency Magistrate, Calcutta under Section 172, Sea Customs Act, and obtained four search warrants on 16-5-1955, for search of various premises and godowns including the shop and the residence o