( 1 ) THE Union of India and others have preferred this appeal under Clause 15 of the Letters Patent against the judgment dated 20th January, 1986 of Ajit Kumar Sengupta, J. disposing of the writ application filed by Sambhunath Karmakar (since deceased), who was the predecessor-in-interest of the present respondents 1 (a) to 1 (h ). The learned Trial Judge has directed the Union of India and its officers either to return to the writ petitioner equivalent quantity of gold seized on 26th April, 1973 or to pay the market price of such gold as on the date of the order of the Collector, Central Excise, Calcutta dated 6th May, 1985.

( 2 ) THE present case has a chequerd history and for better appreciation of the points involved, we set out the salient facts of the case. On 26th April 1963 the Gold Control Officers attached to the Central Excise Collectorate, Calcutta had searched the premises of Sambhunath Karmakar and brothers of Ghatal and had recovered : (i) primary gold weighing 252. 960 gms of 22 carat purity, (ii) 17h. 472 gms. of new ornaments of 22 carat purity and (iii) 38. 636 gms of old ornaments of 22 carat purity In the seizure list total value of