( 1 ) PETITIONERS Ashok Kumar and Raj Kumar run a video cassette library under the name and style "m/s. Sufi video House" at 16/86, Mall Road, Kanpur. On 6th September, 1983 Shri K. M. Jain, inspector, Central Excise and Customs, Kanpur (Respondent NO. 2) asked them to disclose the source from which they had obtained 115 recorded video cassettes as also that of a video cassette recorder and a telephone instrument (all articles of foreign origin) found there. Ashok Kumar, petitioner No. 1, claimed that the said articles were lawfully possessed by him and he also produced certain documents (12 receipts) in support of his claim. As in the opinion of the inspector the documents produced by Ashok Kumar required verification, he sealed all the aforementioned articles and after handing them over to Ashok Kumar instructed him not to, as provided by the Customs Act, 1962 (hereinafter referred to as the Act), either part, remove, transferor otherwise deal with them till further orders. This instruction was contained in the form of a letter dated 6th September, 1983 (Annexure-12 to the Writ petition) addressed to M/s. Sun video House, 16/86, Mall Road, Kanpur.

( 2 ) THE two pet