1. The Metro Readywear Company, Palghat, which is a firm engaged in the business of manufacture of women's undergarments known as brassieres, is the writ petitioner before us. On 3 21973 a team of Central Excise Officers led by the Rang: Officer of Central Excise, Palghat (M.O.R) 2nd respondent inspected the business premises of the petitioner and seized the entire stock of brassieres consisting of 40800 numbers packed in 3400 boxes. Ext. P2 is the mahazer evidencing the said seizure. The seized articles were entrusted to the custody of Shri. S. M. Syed Mohsin, a partner of the said firm, after obtaining an undertaking from him. On the same date the 2nd respondent issued to Shri. Syed Mohsin the order Ext. P3 purporting to be one under S.110 of the Customs Act, 1962 read with S.12 of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act) prohibiting him (Syed Mohsin) from removing, parting or otherwise dealing with the seized goods deposited with him without the previous permission of the Central Excise Authorities. This writ petition has been brought by the petitioner seeking to quash Exts. P2 and P3.

2. By an amendment introduced in the Act by the