( 1 ) THIS is a petition under Article 226 of the Constitution of India by Shanti Lal Mehta, petitioner, who carries on business at Calcutta under the name and style of Mjs. Chotalal Amulekh and Mohanlal as sole proprietor thereof. The petition is directed against the respondents, namely, the Union of India, the Central Board of Excise and Customs, and the Additional Collector of Customs. The facts :

( 2 ) THESE are the facts. On 15-2-1967 the petitioner s premises at Calcutta were searched by the custom authorities. Certain items of ornaments and diamonds were seized. A list of the seized articles was prepared. In his explanation the petitioner told the customs authorities that the articles seized from him were not smuggled goods, as was believed by the customs, but were the property of the queen mother of Nepal who had given them to him for repair, remaking and polishing etc. On this explanation the Additional Collector of Customs wrote a letter to Counsel General of Nepal in India on 3-7-1967 enquiring from him whether Her Highness, the queen mother, had entrusted ornaments and diamonds in question to the petitioner. On 24-7-1967 Counsel General replied to