Judgment

SIKRI, C.J.I.: - This is an appeal by certificate granted to the appellant by the Calcutta High Court against its judgement, in appeal, reversing the decision of the Single Judge who had quashed the order dated June 15, 1963, passed by the Additional Collector of Customs, Calcutta, confiscating 280 watches of the appellant under S. 167 (8) of the Sea Customs Act, read with S. 3 (2) of the Imports and Exports (Control) Act, 1947.

2. The relevant facts for the determination of the points raised before us are as follows: The appellant is a firm carrying on business as dealer, importer and repairer of watches. The appellant s premises at 129, Radha Bazar Street, Calcutta, were searched on October 17, 1959, under a search warrant issued by the Chief Presidency Magistrate, Calcutta. In the course of the search, the Customs authorities seized 390 pieces of watches and took them away. By an order dated January 27, 1960, the Assistant Collector of Customs released 43 watches out of the 390 watches which had been seized On September 5, 1960, he released 64 more watches, and on January 11, 1961, he released another three watches and confiscated the remaining 280 pieces of wrist watches