In both these writ peritions, the petitioner is one and the same. However, the facts slightly differ. Therefore, I will first deal with W.P. No. 11392 of 1985.

2.On an information received on 11th May, 1983 by the Special Investigation Department of the Customs Department that M/s T.G. Elumalai & Co., the Customs House Agents were carting into harbour 79 packages for shipment and these packages contained snake skins. The same were packed and loaded in lorries in Triplicane and were moved to harbour at W.Q. III. On this information, a careful watch was arranged at the place of harbour for the arrival of the goods. In the meanwhile, the Customs House Agents filed Shipping Bill Nos. 9346 and 0343 both dated 9th May, 1983 in the case of the petitioner's firm Jaival Tex. It was declared in the same bills that the goods were handloom cotton coloured towels. Both the Exporters and the Customs House Agents have signed the declarations under Section 59(2) of the Customs Act, 1962. The shipping bills were presented in the Customs Export Documentation Counter on 9th May, 1983. The said bills were assessed on condition that the goods for shipment should be allowed after opening and