( 1 ) ON or about 30th March, 1972, Customs Officers appeared and searched premises No. 35, Nalini Seth Road, Calcutta. It has been alleged that the said officers searched the concerned premises after breaking open the door and that too in spite of objections by the petitioner and his men. It would appear that thereafter, the petitioner along with others, who were present at the spot were arrested and taken to Customs House, where written statements were obtained from them and after that, those persons including the petitioner were taken to the police lock up on 30th March 1972. It is an admitted fact that the persons so arrested along with the petitioner, were released on bail on 31st March, 1972, by the learned Additional Chief Presidency Magistrate, Calcutta and on 28th June 1972 a petition of complaint was filed by the Assistant Collector of Customs for Preventive (General), in the court of the learned Chief Presidency Magistrate, Calcutta under Section. , 35 of the Gold (Control) Act, 1968 (hereinafter referred to as the said Act) read with Section 8 (1) of the same and under Section 135 of the Customs Act, 1962 (herein-after referred to as the said 1962 Act ). Under Section 35 of the said Act, it has been laid down that nothing contained in Section 34, which deals with sale or delivery of gold by a licensed dealer or certified gold- smith, shall apply to the transfer or delivery, by a licensed dealer, of any primary gold or article to any certified goldsmith or artisan for the purpose of getting any ornaments made, manufactured, prepared, repaired or polished by such certified goldsmith or artisan and Section 8 of the said Act deals with restrictions regarding acquisition, possession and disposal of gold and sub-section (1) thereunder lays down that save as other-wise provided in the said Act, no person shall (I) own or have in his possession, custody or control or (II) acquire or agree to acquire the ownership, possession, custody or control of, or (III) buy, accept or otherwise receive or agree to buy, accept or otherwise receive any primary gold. Section 135 of the said 1962 Act which corresponds to Section 167 (1) of the Act, 1878, deals with evasion of duty or prohibitions and is to the following effect : section 135. (1) - Without prejudice to any action that may be taken under this Act, if any person - (a) is in relation to any goods in any way knowingly concerned in any fraudulent evasion or attempt at evasion of any duty charge-able thereon or of any prohibition for the time being imposed under this Act or any other law for the time being in force with respect to such goods,or (b) acquires possession of or is in any way concerned in carrying, removing, depositing, harbouring, keeping, concealing, selling or purchasing or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation under Section 111, he shall be punishable, (i) in the case of an offence relating to any of the goods to which Section 123 applies and the market price whereof exceeds one lakh of rupees, with imprisonment for a term which may extend to seven years and with fine : provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the court, such imprisonment shall not be for less than six months; (ii) in any other case, with imprisonment for a term which may extend to three years, or with fine, or with both. (2) If any person convicted of an offence under this section or under sub-section (1) of Section 136 is again convicted of an offence under this section then, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may extend to seven years and with fine : provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the court such imprisonment shall not be for less than six months. (3) For the purposes of sub-sections (1)