S.K. Kader, J.

1. The important question that arises for determination in this criminal appeal, filed by the Assistant Collector of Central Excise, is whether the illegality of a search conducted under S.105 of the Customs Act, 52 of 1962, hereinafter referred to as the Act, will vitiate the seizure of the articles and the consequent trial of the case.

2. On a complaint filed by the Assistant Collector of Central Excise of the Integrated Divisional Office, Trivandrum, ten accused, including the respondents herein-who are respectively accuses Nos. 1, 2 to 4 and 9, were tried by the Additional Judicial Magistrate of the Fist Class, Trivandrum, for an offence punishable under S.135 of the Act, on the allegation that they acquired possession of the following articles of foreign origin, viz., (1) Cabin--All 8' Cinema Projector. 81. No. 128323 (Made in Japan; (2) Car Cassette stereo player kasuga Model K.C. 9316 (Made in Japan; (3) Cassette car stereo with AM. Radio Model No. NR. 201A SI. No. 0397 2. F. Made in Japan; and (4) Two motor cycles Suzuki Made in Japan, with the knowledge that these articles are liable for confiscation under S.111 of the Act. It was in the course of a se