V.S. Malimath, C.J.

1. These appeals are by the Collector of Central Excise and Customs, the Central Board of Excise and Customs and the Special Secretary to the Government of India and the Collector of Central Excise and Customs, the gold control Administrator of gold control appeals and the Special Secretary to the Government of India, respectively challenging the judgments rendered by the learned Single Judge in O. P. No. 3055 of 1978 and 493 of 1979 respectively. The relevant facts necessary for the disposal of these two appeals may briefly be stated as follows: At about 1.30 a. m. on 9th July, 1970 two persons, namely, Mohammedkutty and Saidali, came to Calicut from Kasaragod. On suspicion, their persons were searched, whereupon it was found that they were carrying in a concealed manner 100 and 98 slabs of gold, on their respective persons. The total weight of the gold thus carried by the two persons was of the order of 93,092 grams of 99.9 per cent purity. The gold was seized and ultimately proceedings were taken against them both under the custom Act and the Gold (Control) Act. The gold seized was confiscated. The authorities under the Gold (Control) Act, proceeded ag