The writ appeal has been filed against an order of a single Judge dismissing W.P. No. 16 of 1985 inlimineat the admission stage itself. It appearts that on an examination of a consignment of 7 drums of goods declared as Alkylaryl-sulphonate S.N. (Tamol) imported by one Messrs. Sudharsan Chemicals, Station Road, Ramnagar, Bangalore, under the cover of AWB No. 085-76881836 which was passed out of customs charge on payment of duty on 3-1-1985, it was found that the drums contained goods other than the goods declared in the bill of Entry. The goods were detained under Section 110 of the Customs Act. On 4-1-1985, another consignment of 5 drums of the same chemical imported by one Messrs. Lakshmi Chemicals, Karnataka, under cover of Bill of Entry dated 26-12-1984, was also found to contain goods other than the one declared in the Bill of Entry. On the ground tnat the Customs Authorities had reason to believe that the appellant is guilty of an offence under Section 135 of the Customs Act arrested him at 10 a.m. on 5-1-1985, under Section 104(1) of the Customs Act and produced him before the Magistrate the same evening at 3-30 P.M. The appellant thereafter was released on bail