( 1 ) THIS appeal was filed after obtaining a special leave to appeal against an order of acquittal passed in case No. 907 of 1968 under Section 135 (b) of the Customs Act by Shri D. P. Sarker, Presidency Magistrate, 3rd court, Calcutta, on 13-3-74.

( 2 ) THE facts of the case may briefly be stated as follows :-That the accused-respondent who holds an Italian Passport, came to India by Pan American Air Ways on 16-2-68 through Palam Air Port at Delhi. On his arrival at Palam Air Port, the accussed-respondent without declaring dutiable or restricted goods carried by him besides having some new clothings and 400 U. S. dollars with him managed to obtain clearance of his baggages from the Customs Officers at Palam Air Port and thereafter came to Calcutta and put on at Carlton Hotel 2, Chowringhee Place, Calcutta. Thereafter, on receipt of some information. Customs Officers on the strength of a search warrant on 26-2-68 searched the Room No. 15 of the above Hotel which was in occupation of the accused-respondent in presence of witnesses. In course of search large quantity of jewelleries and precious stones, viz. , 83 strings of coral beads, 6 pieces of gold rings se