This writ petition coming on for hearing on Tuesday the 11th day of August 1964 and this day upon perusing the petition and the affidavit filed in support thereof the order of the High Court, dated 28-6-1962 and made herein, and the Counter affidavit, filed herein and the records relating to the order in D. A. Dis. No. VIII/10/II/61-Cus. Ad. dated 23-1-1962 on the file of the Respondent herein and comprised in the return of the Respondent to the Writ made by the High Court, and upon hearing the arguments of Mr. S.M. Cassim, Advocate for the petitioner on 11-8-1964 and of Mr. S. Mohan Kumaramangalam and Mr. S.M. Cassim, advo cate for petitioner on 12-8-64 and of Mr. K. Venkataswami for the Additional Government Pleader on behalf of the Respondent on both days the Court made the following Order : -

2.By an order dated January 23, 1962, the Collector of Central Excise, who is the respondent, confiscated certain gold ingots as smuggled gold and imposed a penalty of Rs. 5000/- on the petitioner. The respondent in making that order acted under Section 167(8) of the Sea Customs Act read with Section 8 (1) and 23-A of the Foreign Exchange Regulation Act, 1947, and section 3(2) o