The questions that arise for determination in both these petitions are the same and I shall, therefore, deal with them together.

On 23rd September, 1958, the Collector of Central Excise, Madras, seized 500 packets of 7 O’Clock blades from No. 47, Narayana Mudali Street, George Town. Each packet contained 100 blades so that in all the total number of blades seized was 50,000. On 29th September, 1958, the Collector of Central Excise sent a notice to Shankerlal, the petitioner in Writ Petition No. 840 of 1958, which runs as follows:

"Whereas there is reason to believe that the goods mentioned in the schedule below have been imported without payment of customs duty and import trade control licence in contravention of section 19 of the Sea Customs Act read with section 3 (2) of the Imports and Exports Control Act, 1947 and you are liable to a penalty under section 167 (8) of the Sea Customs Act.

2. You are, therefore, called upon to show cause before the undersigned at Madras within ten days from the date hereof why a penalty should not be imposed upon you and why the said goods should not be confiscated under the aforesaid provisions of law.

3. All evidence documentary or otherwise