ORDER : H.S. Bedi, Chandramauli Kr. Prasad, JJ. This appeal by way of special leave arises out of the following facts: PW.2-K.D. Sridaran, a Preventive Officer of the Customs Department was on duty at the Dabolim Airport, Goa on the 13th May, 1987 when the respondent accused arrived at the Airport by a domestic flight from Bombay. As the accused was moving in a suspicious manner he was intercepted by PW.2 and was subjected to a personal search in the presence of PW.4 S.Royan and another person. The personal search lead to the recovery of four gold biscuits of 10 tolas each wrapped with an adhesive tape under each of the soles of the feet. The gold which appeared to be a foreign origin was weighed and it was found to be 850 grams and valued at Rs. 2,78,730/-. As the accused was unable to produce any document to prove its legal import, it was seized under a panchnama on the 13th May, 1987 (Ex. P.W.2/A). 2. A complaint was subsequently filed against the accused in a Magistrate's Court and he was brought to trial for an offence punishable under Section 135 of the Customs Act, 1962 read with Section 5 of the Import and Export (Control) Act 1947 (as amended). 3. The Trial Court on a consideration of the evidence sentenced him to undergo imprisonment for three years and to pay a fine of Rs. 500/- and in default to undergo simple imprisonment for thirty days. An appeal filed by the accused was dismissed. A revision petition filed by the accused before the High Court of Bombay, (Goa bench) was however allowed and the accused was acquitted. 4. The High Court vide its judgment dated 17th July, 2002 observed that the provisions of Section 101 of the Customs Act had not been complied with in as much that the accused had not been given a choice to be searched before a Magistrate or a Gazetted Officer as required by the aforesaid Section and that there was no evidence to show that the contraband allegedly seized from him was in fact gold or not, in the face of no evidence to that effect as the goldsmith who had examined the gold, had not been produced in evidence and no certificate had been taken from him and even his identity was unknown. The revision was accordingly allowed leading to the acquittal of the accused. The present appeal has been filed by the Collector of Customs, Goa. 5. We have heard the learned counsel for the respondent as the appellant has remained unrepresented. 6. The High Court, has, on a very clear assessment of the evidence, has come to the conclusion that there was no evidence to indicate that what had been seized from the accused was in fact gold and that the mere bald assertion of the prosecution that gold biscuits had been seized could not be accepted as adequate proof and it was therefore not possible to shift the burden of proof that the article smuggled was gold. 7. We also see from the evidence which has been brought to our notice by Mr. S. Bhatnagar, the learned counsel for the accused that there was no evidence whatsoever to indicate that the seized article was in fact gold. PW.2, the Custom Officer who had seized the gold, was unable to say as to whether the gold biscuits had been sent for testing or not, whereas PW.3 Sadhu Kusta Gawas who was working as a Custom Guard at the relevant time stated that a goldsmith had been brought to the Airport who had weighed the biscuits and given their value but admitted that he did not know who had called the goldsmith or his name. 8. Likewise PW.1 also stated that no person had been called in his presence to verify whether the seized item was gold or not that it was not possible for him as a lay man to give any opinion as to the nature of the article seized. 9. The High Court has accordingly opined that the onus to prove that the gold was not of foreign origin had not shifted to the accused. 10. The High Court has rendered its opinion on an appreciation of the evidence which to our mind appears to be unexceptionable. No case for interference is made out in this appeal. 11. In the light of the above observation we are not called upon to examine any other aspect in this appeal. Dismissed. Appeal dismissed.