Salil Kumar Datta, J. :- This is an application in an appeal from an order dated January 19, 1976 passed by P.K. Banerjee, J. in the connected rule vacating the interim order obtained by the petitioners along with the issuance of rule. The petitioners appellants stated in their petition that in pursuance of a search warrant, their Locker No. 1677 in the Bank of India, Vivekananda Road Branch, Calcutta was searched by the respondent No. 4 on April 8, 1975 and ornaments were seized under the Customs Act, 1962 and Gold (Control) Act, 1968. It was stated that the said respondent wrongly described gold bangles seized as gold in shape of rod diced and rounded in the seizure list. The petitioners contended that the search and seizure were mala fide and without jurisdiction as there was no reasonable belief that the goods seized were liable to confiscation or that any goods or documents were secreted. There was no recording of reasons for the search and seizure in terms of Section 105 of the Customs Act nor was any report sent to the Collector of Customs as required under Section 165 of the Code of Criminal Procedure. Prior to search on April 7, 1975, the petitioner No. 1 and his