D.Falshaw, J.

1. These cross appeals filed Under Clause 10 of the Letters Patent have arisen In the following manner.

Om Parkash, one of the appellants, filed a petition under Article 226 of the Constitution challenging the order of Mr. B. D. Deshmukh, I.R.S., Collector of the" Central Excise and Land Customs. New Delhi, dated the 25th of August, 1958, by which about 1744 tolas of gold was confiscated Under Section 167 (8) of the Sea Customs Act of 1878 read with Section 19 as made applicable by Section 23-A of the Foreign Exchange Regulation Act of 1947 and also a penalty of Rs. 5,000.00 was imposed on Om Parish.

2. The case came up for hearing before Dulat J. who held on the strength of the decision of a Division Bench if this Court in Gian Chand V/s. State of Punjab, Criminal Revn. No. 1566 of 1958, D/- 2-3-1960 (Pirnj), that no penalty in excess of Rs. 1,000.00 could be lawfully imposed. He found that Om Parkash had filed an appeal against the order of the Collector before the Central Board of Revenue, which had refused to hear the appeal until the penalty was paid, and in the circumstances he was of the opinion that Om Parkash should pursue his normal remedy before com