King, J.

1. The appellant was the owner of certain silk goods seized by the Customs authorities at a place near Madura on 16th October, 1935. These goods were suspected by the Customs authorities to be smuggled and an inquiry was held by the Inspector of Customs, Negapatam, at which it is conceded that the appellant was heard and was represented by the advocates of the Tanjore Bar and that no facility was refused him to put forward whatever evidence he had to adduce or arguments he wished to present to the Court in support of his case. The records of the case were sent to the Collector of Customs and Salt Reveune who passed an order in January, 1936, confiscating the goods which had been seized, holding that they had been smuggled. This order was passed without any further hearing being afforded to the appellant. The appellant thereupon applied under Section 188 of the Sea Customs Act to the Central Board of Reveune which on the 5th May, 1936, held on revision that the order of the Collector of Customs was right and could not be interfered with. This second appeal arises out of a suit by the plaintiff for a declaration that the order of the Central Board of Revenue is not va