PADMANABHAN, J.

This writ petition has been field for the issue of a writ of mandamus directing the second and third respondents, viz., the Asst. Director of Inspection (Intelligence), I.T. Dept. and the ITO, Coimbatore, respectively, to release the currency notes of Rs. 50, 000 seized from the petitioner, Mangilal Jain. The facts of the case may be stated as follows : On March 10, 1972, the officers of the customs department intercepted one Samu Jaffar, and recovered from him a paper packet containing currency notes to the tune of Rs. 50, 000. It was alleged that the paper packet was handed over to the said Samu Jaffar by the petitioner, Mangilal Jain, in the presence of one Laxmichand Jain. The customs authorities opened the packet in the presence of the said Samu Jaffar, Laxmichand Jain and the petitioner and two independent witnesses. It was suspected that the sum of Rs. 50, 000 which was said to have been handed over by the petitioner of Samu Jaffar was the sale proceeds of smuggled goods. Though the petitioner in the first instance contended that the money did not belong to him but to his uncle, Goverchand, later he claimed that he borrowed the money from M/s. Kewa