JUDGMENT

FAZAL ALI, J.:— This appeal by special leave is directed against the judgment of the Madhya Pradesh High Court, D/- 19-11-1976* by which the High Court quashed the notice dated 27th July, 1972 issued by the Assistant Collector of Customs and also quashed fresh adjudication proceedings started by him under the provisions of the Customs Act (hereinafter referred to as the Act).

* Reported in 1977 Cri LJ 972 (Madh. Pra).

2. The appeal lies within a very narrow compass and turns upon the interpretation of the order passed by the appellate authority under Section 128 of the Act. On 27th February, 1969 the respondent Pratap Rai was detrained at Jabalpur by the Customs authorities while he was travelling by the Bombay Janta Express. On being searched as many as 23 wrist watches on which no custom duty was paid were recovered from his person. There adjudication proceeding under Section 122 of the Act were commenced by the Assistant Collector of Customs which culminated in the order of the Assistant collector dated 30th June, 1969 by which the watches were seized and ordered to be confiscated. A penalty of Rs. 250/- was levied on the respondent under Section 112 of the Act. The respo