GOPI NATH, J. :- This is a special appeal against the judgment of a learned Single Judge dated August 10, 1971, allowing a writ petition filed by the petitioner-respondent. The Collector, Central Excise and others, the opposite parties in the writ petition are the appellants and Lala Kashi Nath Seth, Jewellers is the petitioner-respondent. The writ petition challenged an order of seizure made by the Superintendent, Central Excise, Lucknow and other officers of the Department. The officers seized 2583 pieces of ornaments weighing 22151.370 grams of gold which was the entire stock in trade with the petitioner-respondent on 27-4-1971. This was challenged on the ground that it was illegal and arbitrary and was meant to harass the petitioner-respondent.

2. The petitioner-respondent is a licensed dealer in gold, gold ornaments and articles of gold. It is authorised to acquire, possess and dispose of gold and gold ornaments and other articles of gold in accordance with the provisions of the Gold (Control) Act, hereinafter referred to as the "Act".

3. The Assistant Collector, Central Excise received information that the petitioner was dealing in foreign gold and that it had in its p