- (1.) THIS judgment will govern two writ petitions in Matter No. 467 of 1964 and Matter No. 431 of 1966. Certain bales of cotton belonging to the petitioner were seized upon a search by the excise Authorities, on the ground that they had been secreted and dealt with in contravention of the Central Excise and Salt Act, 1944, and the rules framed thereunder. Upon seizure of the goods after the search the petitioner moved an application challenging the search and seizure of the goods by the excise Authorities. The challenge to the search and seizure is the subject-matter of the petition in Matter No. 467 of 1964. Thereafter an adjudication order was made confiscating 60 bales of cotton fabrics which were seized upon search and other penalties were imposed. The petitioner filed a second application challenging the validity of the adjudication order and this challenge of the petitioner is the subject-matter of the writ petition No. 431 of 1966.
(2.) I shall now deal with the first application which relates to the search and the seizure of the goods.
(3.) THIS application is directed against the search and seizure of certain bales of cotton fabrics, the search and seizure having been executed by the excise Authorities under a letter of authorisation dated November 17, 1964.;