On July 7, 1957, the Collector of Land Customs, Calcutta, issued a notice to the appellant to show cause why the dollars seized on May 18, 1957 should not be confiscated and why a penalty should not be imposed upon the appellant under sections 5(3) and 7(1) of the , and section 167(8) read with section 19 of the as made applicable by section 23A of the Foreign Exchange Regulation Act, 1947 as there was reason to believe that the goods had been imported by the appellant by land from Tibet into India on May 16, 1957 through Indo Tibet border, (i) without a valid permit under section 5 of the , and (ii) without valid permission granted by the Reserve Bank of India under notification No. F. 3(84) E.F. VII/56 dated May 4, 1956 issued under sec.