1. The appellants are the Collector of Customs and Excise, Cochin and the Union of India, the respondent being the petitioner in the writ petition giving rise to the appeal, a gold dealer in Quilon. The officers of the Customs and Excise Department searched the shop of the respondent and seized several items of gold ornaments which are enumerated in Ex. P3 from an anteroom in the shop kept in packing boxes kept inside a wooden almirah: and in consequence of the said seizure, the ornaments were confiscated and in addition, the respondent was directed to pay a penalty of Rs. 1000/-. However, the respondent was allowed to redeem the ornaments on payment of Rs. 6000/-. It was against this order that the writ petition was filed; and a learned judge of this Court allowed the writ petition and quashed Ex. P3 directing the first appellant to return the confiscated ornaments and also to refund the fine, if any, recovered from him. In appeal, the said order of the Single Judge is being challenged.

2. The several charges levelled against the respondent are enumerated in the judgment of the Single judge; and they are that the respondent contravened R.126 C (1) (a) (i) and (ii), 126