S. K. Chakravarti, J. :- This appeal is at the instance of a firm M/s. Shyamlal Sen & Co., and three of its four partners. The fourth partner is a minor and so was not prosecuted. On the 21st May 1965 a party of Customs Officials led by Sri Julka (P.W. 7) the Assistant Collector and Superintendent Preventive Service. Customs Calcutta, raided the premises No. 7. Nalini Seth Road in which the firm has its office and shop and the appellants Nos. 2-4 the partners were found in the office room in the first floor of the premises. It has been alleged on behalf of the prosecution that during the search in a room on the terrace, namely the second floor of the premises, a bundle was recovered which on opening was found to contain 142 pieces of round shaped (size of a mohur) gold discs each weighing about one tola and valued at about Rs. 8,876/-. It has not been challenged that there has not been any declaration given by or on behalf of the firm (accused No. 1) regarding this gold and the evidence unmistakably shows that it was smuggled gold. As a matter of fact that fact has also not been challenged before us. It has also not been challenged that from the ground floor currency notes