KAILASAM, J. :- These appeals arise out of four writ petitions, W. P. Nos. 944 of 1971, 1408 of 1971, 1409 of 1971 and 1411 of 1971. The relief asked for was for the issue of a writ of certiorari to quash the order of Collector of Customs dated 18-8-1970 and 12-8-1970, directing the confiscation of 450 watches and levying of penalties, and against the order of the Collector of Customs granting sanction of prosecution against the petitioners under Section 135 of the Customs Act.

2. The main contention that was raised before the learned Judge and which found acceptance was that the notice as contemplated under Section 110 of the Customs Act was not in accordance with law and as such further proceedings taken by the Collector under Section 124 of the Customs Act was illegal and without jurisdiction. The short facts that are necessary may be stated. The watches were seized on 1-6-1969. The Collector gave a notice on 4-11-1969 extending the period of notice to 31-5-1970. He actually gave a show cause notice on 1-5-1970 that is more than six months after the seizure of the watches but before the expiry of one year. The contention that was raised was that the requirements under Se