ORDER

1. The respondents do not appear.

2. The goods imported by the respondents were cleared at the Paradip port in the State of Orissa. The goods were then transported to Howrah in the State of West Bengal and were seized there by the Customs authorities in West Bengal on the ground that they had been imported on the strength of fictitious licences. In proceedings consequent upon the seizure it was held that the goods had been imported on fictitious licences and were liable to confiscation. The Customs, Excise and Gold (Control) Appellate Tribunal, in the order under appeal, held that the Customs authorities in West Bengal had no jurisdiction to pass such order.

3. There had also been certain proceedings in the Calcutta High Court, with which we are not here concerned, except to note that the High Court had ordered the appellants to refund the amount of Rs. 50 lakhs paid to them by the respondents in connection with the aforesaid proceedings before the West Bengal Customs authorities with interest. When leave to appeal was granted, this Court directed that the respondents would be entitled to the said refund provided they furnished adequate security to the satisfaction of the Reg