The petitioner was tried by the Sub-Divisional Magistrate of Ramanathapuram for offences under section 167 (81) of the Sea Customs Act -and section 8 (2) read with section 23 (b) and section 23 of the Foreign Exchange Regulation Act, VII of 1947, and sentenced to six months’ rigorous imprisonment for the offence under section 167 (81) of the Sea Customs Act and for a similar term for the offence under section 8 (2) read with section 23 (b) of the Foreign Exchange Regulation Act, the sentences to run concurrently. In appeal the conviction and sentence for the offence under section 8 (2) read with section 23 (b) of the Foreign Exchange Regulation Act were set aside but the conviction and sentence for the offence under section 167 (81) of the Sea Customs Act were confirmed.

The circumstances under which the petitioner was tried and convicted are these: The petitioner was a passenger bound for Ceylon. He came to the customs baggage shed at Dhanushkodi pier on 5th February, 1958, for embarkation. He made a declaration in Exhibit P-1 that he had only Rs. 10 in Indian Currency notes. P.W. 1, the Inspector, Central Excise, Dhanushkodi, examined the baggage and found that he